Income Tax,

c_g fvM t mvaviY vZe welq

AvqKi wiUvb wK?

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AvqKi wiUvb Kviv `eb

Kvb ew-Ki`vZvi (individual) Avq hw` eQi 2,50,000/- UvKvi ewk nq Ze ZvK wiUvb `vwLj KiZ ne| gwnjv Ges 65 eQi ev Z ~`a eqmi Ki`vZvi Avq hw` eQi 3,00,000/- UvKvi ewk, cwZex Ki`vZvi Avq hw` eQi 3,75,000/- UvKvi ewk Ges MRUfz hyvnZ gywhvv Ki`vZvi Avq hw` eQi 4,25,000/- UvKvi ewk nq Zvnj ZuvK wiUvb `vwLj KiZ ne| Ze Avqi cwigvY hv-B nvK bv Kb, bxPi ZvwjKv Abyhvqx KwZcq ewi wiUvb `vwLj evaZvg~jK t

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(7) cimfv, wmwU Kcvikb A_ev RvZxq msm` wbevPb mKj c`cv_x;

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(8) miKvwi, Avav-miKvwi, v^qkvwmZ ms v A_ev vbxq KZci wVKv`vix KvRi Uvi AskMnYKvix mKj evw ev cwZvb;

wiUvb dig Kv_vq cvIqv hvq

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wiUvb `vwLji mgq

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cwZ eQi `ki wewfb vb AbywZ AvqKi gjvq Ki`vZvMY AvqKi wiUvb `vwLj KiZ cvib| wiUvb `vwLji mgq Ki`vZv we`k Ae vb Kij we`k Aew Z evsjv`k ~`ZvevmI wiUvb `vwLj Kiv hvq|

wiUvb `vwLj bv Kij wK nq

mgqgZ AvqKi wiUvb `vwLj bv Kij Rwigvbv Avivci weavb AvQ| G weavb Abymvi AvqKi Aav`ki 75 avivbymvi wbavwiZ/ewaZ mgqi ga AvqKi wiUvb `vwLj e_ZvRwbZ Kvib mekl wbiwcZ Avqi Dci c`q Kii 10% A_ev Kgc 1000/- UvKv GKKvjxb Rwigvbv Avivci Ges cieZx cwZ wèmi Rb 50/- UvKv nvi Rwigvbv Avivci weavb AvQ| A_ AvBb, 2015 Gi gvag Kvb ew-Ki`vZvi Dci AvqKi Aav`ki 124 avivq AvivchvM Rwigvbvi mevP cwigvY wbaviY Kiv nqQ| Gic Rwigvbvi mevP cwigvY ne BZvc~e KivivwcZ nqQb Ggb Kvb cyivbv ew-Ki`vZvi Zvi mekl wbiwcZ Avqi Dci avhKZ Kii 50% A_ev 1,000/- UvKv, y`wUi ga hwU ewk| Aciw`K, Kvb bZzb ew-Ki`vZvi AvivchvM gvU Rwigvbvi cwigvY 5,000/- UvKvi ewk ne bv|

AvqKi wiUvbi cKvif`

ew-Ki`vZv I Kvcvbx Ki`vZvì Rb c_K c_K wiUvb dig Pvjy AvQ| h_vt-

ew kYxi Ki`vZvi Rb wiUvb digt o AvBwU-11M t

G dig evsjv I BsiRx Dfq fvlvq Pvjy AvQ (cwiwk-K)| mKj ew kYxi Ki`vZv G digwU eenvi KiZ cvieb|

o AvBwU-11O t

wiUvb dig (IT-11-UMA) Kej eZbfzK Ki`vZvì Rb cYqb Kiv nqQ (cwiwk-M)|

o AvBwU-11P t

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h mKj ew-Ki`vZvi eemv ev ckvLvZ Avq iqQ Ges Gic Avqi cwigvY 3 j UvKvi ekx bq m mKj Ki`vZvi Rb GB AvqKi wiUvb dig (IT-11CHA) cYqb Kiv nqQ (cwiwk-N)|

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Kvcvbx Ki`vZvi Rb wiUvb digt BsiRx fvlvq G digwU (IT-11GHA) Pvjy AvQ|

wiUvb `vwLji cwZ

eZgvb wiUvb `vwLji Rb y`wU cwZ cPwjZ AvQ- mvaviY cwZ I mveRbxb ^wbaviYx cwZ| bxP cwZ y`wU mcK we vwiZ AvjvPbv Kiv njvt- mvaviY cwZt

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mveRbxb ^wbaviYx cwZt

Ki`vZv Zvi wbRi Avq wbR wbicb Ki chvR AvqKi cwikva Kieb -GwU wekevcx GKwU Rbwcq cwZ| GB cwZZ Ki`vZvi wiUvb `vwLjKvj webv ck AvqKi KZc KZK wiUvbwU MnxZ nq| wiUvb `vwLji ci Dc Ki Kwgkbvi ev Zvi viv gZvcv Kvb KgKZv KZK Ki`vZvK c` cvw ^xKvic Ki wbaviYx Av`k wnme weewPZ nq| Ki`vZv wiUvb dig c~iY chvq wiUvbi c_g cvq mveRbxb ^wbaviYx cwZi Ni wUK c`vb Kij wKsev wiUvbi Dci mveRbxb ^wbaviYx cwZ DjL Kij `vwLjKZ wiUvbwU mveRbxb ^wbaviYx cwZi AvIZvq MnxZ ne| A_ AvBb, 2015 Gi gvag

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82BB avivq AvbxZ mskvabx Abyhvqx mveRbxb ^wbaviYx cwZZ `vwLjKZ wiUvb mswk Dc Ki Kwgkbvi KqKwU wbw ` wU-wePzwZ wPwZKiY I Gi KviY Kg Ki cwikva Kiv nj Zv Av`vqi j wiUvbwU process Kieb| GQvov RvZxq ivR^ evW KZK wbavwiZ criterion Gi wfwZ mveRbxb ^wbaviYx cwZZ `vwLjKZ wiUvbi cieZxZ AwWU Kvhg cwiPvwjZ nq _vK|

c~eeZx Ki eQii AvBbi avivevwnKZvq 2015-2016 Ki eQiI mveRbxb ^wbaviYx cwZZ `vwLjKZ wiUvYmg~ni ga h mKj wiUvb c~eeZx Ki eQii wbiwcZ Avqi Kgc 20% Avq ew Ki Ges wbv kZmg~n c~iY Ki `vwLj Kie Ki wefvM m mKj wiUvb AwWU Kvhg ewnf~Z ivLe:

cvjbxq kZmg~nt

K. wiUvbi wfwZ diZhvM Ki mw ne bv| L. Kvbic `vb MnY c`kb Kiv hve bv| M. wiUvb Kigy Avq c`kb Kij Kigy Avqi mg_b hvPvBhvM `vwjwjK cgvYvw` wiUvbi mv_ `vwLj KiZ ne| N. AvqKi Aav`k, 1984 Gi 44 aviv Abyhvqx RvixKZ cvcb Abymvi nvmKZ nvi AvqKi chvR nq Gic Kvb Avq c`kb Kiv hve bv| O. evsK, Avw_K cwZvb A_ev Ab hKvb Drm _K 5 j UvKvi AwaK FY Mnb c`kb Kiv nj `vwLjKZ wiUvbi mv_ MnxZ FY msv mswk evsK weeiYx ev wnmve weeiYx `vwLj KiZ ne|

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wUAvBGb mbì A_ev AvqKi wiUvbi cvw x^Kvi ci cvkvcvwk Computer System Gi gvag c` Computer Generated mvwUwdKU weePbvi weavb [section 184A]

AvqKi Aav`ki we`gvb weavb KwZcq Ki`vZv mbvKiY bî (B-wUAvBGb) mb` `vwLji evaevaKZv iqQ| A_ AvBb, 2014 Gi gvag mskvabx Avbqb Ki wbavwiZ mg~n wUAvBGb mb` A_ev mekl KieQii AvqKi wiUvb `vwLji cvw x^Kvi ci cvkvcvwk computer system Gi gvag c` computer generated mvwUwdKUI wbavwiZ G mKj `vwLj Kivi weavb envj ivLv nqQ| A_vr wUAvBGb mbì cwieZ cvw x^Kvi c A_ev computer generated mvwUwdKU `vwLji gvagI AvBbMZ evaevaKZv c~iY Kiv hve| Ze cyivZb Ki`vZvì wUAvBGb Ges Ki wbaviY mb mwKZ Z_vw`mn mvwUwdKU mswk Dc Ki Kwgkbvii wbKU nZ MnY KiZ ne|

wiUvbi mv_ h mKj cgvYvw`/weeiY `vwLj KiZ ne

wewfb Drmi Avqi mc h mKj cgvYvw`/weeiY `vwLj KiZ ne Avqi LvZIqvix miKg GKwU ZvwjKv bxP `qv njvt

eZb LvZt (K) eZb weeiYx; (L) evsK GvKvDU _vKj wKsev evsK my` LvZ Avq _vKj evsK

weeiYx ev evsK mvwUwdKU; (M) wewbqvM fvZv `vex _vKj Zvi mc cgvYvw`| hgb, Rxeb exgvi

cwjwm _vKj wcwgqvg cwikvai cgvY;

wbivcv RvgvbZi my` LvZt (K) e ev wWevi h eQi Kbv nq m e ev wWevii dUvKwc; (L) my` Avq _vKj my` c`vbKvix KZci cZqb c; (M) cvwZvwbK FY wbq e ev wWevi Kbv nq _vKj FYi myì

mg_b mswk evsK KZci mvwUwdKU/evsK weeiYx ev cvwZvwbK cZqbc;

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Mn-mcw LvZt (K) evox fvovi mg_b fvovi Pzwbvgv ev fvovi iwkì Kwc, gvmwfwK

evox fvov cvwi weeiY Ges cv evox fvov Rgv mswk evsK wnmve

weeiYx;

(L) ci Ki, wmwU Kcvikb Ki, fwg ivR^ c`vbi mg_b iwkì Kwc;

(M) evsK FYi gvag evox Kbv ev wbgvY Kiv nq _vKj FYi myì mg_b evsK weeiYx I mvwUwdKU;

(N) Mn-mcw exgvKZ nj exgvi wcwgqvgi iwkì Kwc|

eemv ev ckv LvZt eemv ev ckvi Avq-eqi weeiYx (Income statement) I w wZc (Balance Sheet).

Askx`vix dvgi Avqt dvgi Avq-eqi weeiYx (Income statement) I wwZc (Balance Sheet).

g~jabx gybvdvt

(K) vei mcw weq nj Zvi `wjji Kwc; (L) Drm AvqKi Rgv nj Zvi Pvjvb/c-AWvii dUvKwc; (M) cyuwRevRvi ZvwjKvfz Kvcvbxi kqvi jb`b _K gybvdv nj

G msv cZqbc;

Abvb Drmi Avqi LvZt (K) bM` jfvsk LvZ Avq _vKj evsK weeiYx, wWwfW IqviUi

Kwc ev mvwUwdKU; (L) mqc nZ my` Avq _vKj mqc bM`vqbi mgq ev my` cvwi

mgq bqv mvwUwdKUi Kwc; (M) evsK my` Avq _vKj evsK weeiYx/mvwUwdKU; (N) Ab h Kvb Avqi Drmi Rb cvmwK KvMRc;

AvqKi cwikva (Drm Ki KZbmn)t (K) Ki cwikvai mg_b Pvjvbi Kwc, c-AWvi/evsK WvdU/

GKvDU-cqx PKi Kwc;

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10 nvRvi UvKv ch AvqKi URvix Pvjvbi gvag cwikva Kiv hvq| Gi Da AvqKi cwikvai c-AWvi/evsK WvdU/GKvDU- cqx PK eenvi KiZ ne| Ze h Kvb AsKi Ki c-AWvii gvag cwikva Kiv hve|

(L) h Kvb LvZi Avq nZ Drm AvqKi cwikva Kiv nj Ki KZbKvix KZci cZqbc|

wiUvb dig c~iY vZe welq

bZzb Ki`vZv nj Zvi cvmcvU mvBRi GK Kwc Qwe wiUvbi mv_ w`Z ne| Ki`vZv wiUvb `vwLji c~e wbRB RvZxq ivR^ evWi IqemvBUi gvag BjwbK cwZZ Ave`b Ki 12 wWwRUi wUAvBGb (B-wUAvBGb) msMn KiZ cvib (Iqe mvBUi wVKvbvt www.incometax.gov.bd)| hw` Ki`vZv wbR BjwbK cwZZ AbjvBb Ave`b Ki B-wUAvBGb msMn AvMnx bv nb Zvnj ZvK AvqKi wiUvb `vwLji c~e mswk Dc Ki Kwgkbvii Kvhvjq ev Ki Z_ I mev K ` wMq B-wUAvBGb mb` msMn KiZ ne|

QwewU c_g kYxi MRUW KgKZv A_ev IqvW Kwgkbvi A_ev h Kvb wUAvBGbavix Ki`vZv KZK mZvwqZ nZ ne|

cwZ cuvP eQi ci ci Ki`vZvK Zvi mZvwqZ Qwe wiUvbi mv_ w`Z ne|

AvqKi AvBb eZgvb y`wU cwZZ wiUvb `vwLj Kiv hvq| GKwU nQ mveRbxb ^wbaviYx cwZ Ges AciwU mvaviY cwZ| Ki`vZv h cwZi AvIZvq wiUvbwU `vwLj KiZ Pvb mswk m Ni wUK () wP w`eb|

cwZcv`b

k~b vb (dotted space) Ki`vZv Zvi wbRi c~Y bvg, wcZv ev ^vgxi c~Y bvg, B-wUAvBGb DjL Ki wiUvb c`wkZ Avqi mZZv mcK cwZcv`b c`vb Kieb|

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Ki eQi (assessment year) ejZ wK eySvq ?

Ki`vZv h eQi Avq Kib Zvi cii A_ eQi njv Ki eQi (assessment year)| hgb, 1 RyjvB 2014 _K 30 Ryb 2015 ch mgq Ki`vZv h Avq Kib Zvi Ki eQi ne 2015-2016| Avevi cwKv eQi Abyhvqx A_vr 1 Rvbyqvix 2014 _K 31 wWmî 2014 ch Kvb Ki`vZv wnmvei LvZv ivLj ZviI Ki eQi ne 2015-2016| hw` evsjv eQi Abyhvqx wnmvei LvZvc ivLb A_vr Zvi Avq eQi hw` 13 Gwcj, 2015 ZvwiL kl nq ZvnjI KieQi ne 2015-2016|

wbevmx/Awbevmx wKfve wbavwiZ nq ?

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wZxq fvM t ew kYxi wewfb cKvi wiUvb digi msw weeiY

mKj ew kYxi Ki`vZvì Rb cPwjZ wiUvb dig (AvBwU-11M)t

G dig evsjv I BsiRx Dfq fvlvq Pvjy AvQ (cwiwk-K)| mKj ew kYxi Ki`vZv G digwU eenvi KiZ cvieb| GB wiUvbwU AvU cv wewk hvi c_g cvq Ki`vZvi cwiwPwZg~jK Z_, wZxq cvq Ki`vZvi wewfb LvZi Avqi weeiY, c`q I cwikvwaZ AvqKii weeiY I cwZcv`b, ZZxq cvq eZb I Mn-mcw Avqi we vwiZ weeiY m^wjZ c_K y`wU Zdwmj, PZz_ cvq wewbqvMRwbZ Ki iqvZi GKwU Zdwmj I `vwLjKZ cgvYvwì ZvwjKv wjwce Kivi QK iqQ| wiUvbi cg I l cvq Ki`vZvi mc`, `vq I eq weeiYx, mg cvq Rxebhvvi gvb mcwKZ Z_i weeiYx Ges kl

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cvq wiUvb dig c~iYi AbymiYxq wb `kvejx Ges AvqKi wiUvb cvw vî c mshy iqQ|

eZbfzK Ki`vZvì Rb wiUvb dig (AvBwU-11O)t

wiUvb digwU Kej eZbfzK Ki`vZvì Rb cYqb Kiv nqQ (cwiwk-M)| Ki`vZvi cwiwPwZg~jK Z_, wewfb LvZi Avqi weeiY Ges c`q I cwikvwaZ AvqKii weeiY c`vbi eev iqQ|

wiUvbwUi Aci cvq eZbfzK Ki`vZvì Rb cYxZ c_K m` weeiYx (IT-10BBB) Gi QK gyw `Z AvQ|

wiUvb digwUi mv_ dig c~iYi AbymiYxq wb `kvejx iqQ|

G wiUvb digi mv_ Rxebhvvi gvb mwKZ Z_ weeiYx ev dig AvBwU-10wewe `vwLj evaZvg~jK bq| Ze Kvb Ki`vZv BQv Kij AvBwU-10wewe `vwLj KiZ cvieb|

DjL, G aiYi Ki`vZviv BQv Kij AvBwU-11O Gi cwieZ ew kYxi Rb cPwjZ AvU cvi AvqKi wiUvb dig AvBwU-11M eenvi KiZ cvieb|

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h mKj ew Ki`vZvi eemv ev ckv LvZ Avq iqQ I Gic Avqi cwigvY 3 j UvKvi ekx bq m mKj Ki`vZvi Rb wiUvb dig (AvBwU-11P)t

h mKj ew Ki`vZvi eemv ev ckv LvZ Avq iqQ Ges Gic Avqi cwigvY 3 j UvKvi ekx bq m mKj Ki`vZvi Rb GB AvqKi wiUvb dig (IT-11CHA) cYqb Kiv nqQ (cwiwk-N)| Ki`vZvi cwiwPwZg~jK Z_, wewfb LvZi Avqi weeiY Ges c`q I cwikvwaZ AvqKii weeiY c`vbi eev iqQ|

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wiUvbwUi Aci cvq G aibi Ki`vZvì Rb c_K m` weeiYx (IT-10BBBB) Gi QK gyw `Z AvQ|

wiUvb digwUi mv_ dig c~iYi AbymiYxq wb `kvejx iqQ|

G wiUvb digi mv_ Rxebhvvi gvb mwKZ Z_ weeiYx ev dig AvBwU-10wewe `vwLj evaZvg~jK bq| Ze Kvb Ki`vZv BQv Kij AvBwU-10wewe `vwLj KiZ cvieb|

DjL, G aiYi Ki`vZviv BQv Kij AvBwU-11P Gi cwieZ ew kYxi Rb cPwjZ AvU cvi AvqKi wiUvb dig AvBwU-11M eenvi KiZ cvieb|

wiUvb digwU c~iYKvj Ki`vZvMY GB wb `wkKvi ZZxq fvM ewYZ cwZZ wewfbLvZi Avq cwiMYbv Ki wiUvbi wbw ` Ask wjwce KiZ cvib|

ZZxq fvM t wewfb LvZi Avq wbicY

1| eZbvw` (AvqKi Aav`k, 1984 Gi aviv 21 Ges AvqKi wewagvjv, 1984 Gi wewa 33 Abyhvqx)t

mvaviYfve GKRb PvKzwiRxex Ki`vZvi cv g~j eZb, Drme fvZv, cwiPviK fvZv, mvbx fvZv, IfviUvBg fvZv, ^xKZ fwel Znwej wbqvMKZvi c` Pvu`v Ges wewfb cviKzBwRU (myweav) eZb LvZi KihvM Avq| eZbLvZ Avq wbicbi Rb Ki`vZv c_K KvMR eZb LvZi Avqi wnmve mshvRb KiZ cvieb| cPwjZ wiUvb digi wgK-1 Gi KihvM Avq wbYqi Rb G wiUvb digi Zdwmj -1 c~iY Kiv cqvRb ne| Ze miKvwi KgKZv/KgPvixì g~j eZb, Drme fvZv I evbvm eZxZ Abvb fvZv I myweavw` Kigy Avq wnme weePbv Kiv nqQ weavq Zdwmj-1 Zuvì Rb chvR ne bv| Zdwmj-1 c~iYi cwZ bxP AvjvPbv Kiv njv-

cPwjZ wiUvb dig AvBwU-11M Abyhvqx

Avqi we vvwiZ weeiYx m^wjZ Zdwmj-1 (eZbvw`)

12

(miKvwi KgKZv/KgPvix eZxZ)

AvqKi Aav`ki we`gvb weavb Abymvi AvqKi wiUvbi Zdwmj-1 Abyhvqx eZb LvZi KihvM/Kigy Avqi GKwU D`vniY wbP c`vb Kiv njvt

eZb I fvZvw`

gvwmK

Avqi cwigvY

(UvKv)

evwlK Avqi cwigvY

(UvKv)

Kigy

Avqi cwigvY

(UvKv)

bxU KihvM Avq

(UvKv)

ge

g~j eZb 30,000/-

3,60,000/- --- 3,60,000/- m~Y AsK

KihvM wekl eZb 2,000/- 24,000/- --- 24,000/- m~Y AsK

KihvM gnvN fvZv 6,000/- 72,000/- --- 72,000/- m~Y AsK

KihvM hvZvqvZ fvZv

(bM`)

5,000/- 60,000/- 30,000/- 30,000/- evwlK 30,000/-

ch Kigy evox fvov fvZv

(bM`)

20,000/

-

2,40,000/- 1,80,000/- 60,000/- g~j eZbi 50% A_ev gvwmK

25,000/- G

y`wUi ga hwU Kg m AsK

wPwKrmv fvZv

(bM`)

4,000/- 48,000/- 36,000/- 12,000/- g~j eZbi 10% A_ev evwlK

1,20,000/- UvKv,

G y`wUi ga hwU Kg m cwigvY AsK

cwiPviK fvZv 1,500/- 18,000/- -- 18,000/- m~Y AsK

KihvM QywU fvZv 30,000/

-

30,000/- --- 30,000/- m~Y AsK

KihvM mvbx/ cyi vi/ wd

50,000/

-

50,000/- --- 50,000/- m~Y AsK

KihvM Ifvi UvBg fvZv 4,000/- 48,000/- --- 48,000/- m~Y AsK

KihvM evbvm/ GMwmqv/ kvw webv`b fvZv

30,000/

-

30,000/- --- 30,000/- m~Y AsK

KihvM

^xKZ fwel 3,000/- 36,000/- --- 36,000/- m~Y AsK

13

Znwej wbqvMKZv KZK c` Pvu v`

KihvM

^xKZ fwel Znwej AwRZ my`

2,500/- 30,000/- 30,000/- --- g~j eZbi 1/3 Ask ch cv my` ( GLvb eZb ejZ g~j eZb Ges gnvN fvZv eySve) A_ev miKvi KZK wbavwiZ nvi

14.50%, G y`qi ga hwU Kg

hvbevnb myweavi

Rb weewPZ Avq

-- -- -- 60,000/- hw` Ki v`Zv

ewMZ eenvii Rb wbqvMKZvi wbKU _K Mvox cvb Zvnj g~j eZbi 5% ev evwlK 60,000/-

UvKv ( y`B Gi ga hwU ewk) mivmwi bxU KihvM Avq ne|

webvg~j ev nvmKZ fvovq cv evm vbi Rb weewPZ Avq

--- --- --- 90,000/-

--

(K) hw` Ki`vZv

wbqvMKZv KZK c` webv fvovq

mwZ ev A-

mwZ

evm vb evm Kib Zvnj mvaviYfve g~j eZbi 25%

KihvM Avq wnme MY ne|

(L) hw` Ki`vZv

wbqvMKZv _K nvmKZ fvovq mwZ

ev A-mwZ

14

evm vb cv nb m mvaviYfve g~j eZbi 25% nZ cKZ cwikvwaZ fvov ev` w`q cv_K

KihvM Avq wnme MY ne|

Ab vb, hw` _vK (weeiY w` b)

--- --- --- --- Ki`vZv hw`

wbqvMKZv KZK c` evm vb `vivqvb, gvwj, eveywP wKsev Ab

Kvb myweav cq _vKb Ze cv myweavi

mgcwigvY Avw_K

g~j KihvM Avq wnme `LvZ ne|

QywU bM v`qb 60,000/- --- 60,000/- m~Y AsK

KihvM M vPzBwU 3.5 KvwU 2.5 KvwU 1.00 KvwU 2 KvwU 50 j

UvKvi AwZwi

AsK KihvM Workers Participation

Fund

--- --- --- --- evsjv`k kg AvBb, 2006 Gi

2(65) avivq

c` msv

Abymvi kwgKi m~Y AsK Kigy|

Ab`i cv h Kvb AsKB KihvM|

15

eZbfzK Ki`vZvMY AvBwU-11M Gi cwieZ AvBwU-11O eenvi Kij Gic Zdwmj mshvRbi cqvRb bB| Ze eZb LvZ Avq wbicY Ki GKwU c_K weeiYx AvBwU-11O Gi mv_ mshy Kiv hZ cvi|

miKvwi KgKZv/KgPvixi eZb LvZ Avq wbicYt

miKvwi KgKZv/KgPvixì eZb-fvZvwì Dci Avq MYbvi Rb GKwU cvcb Gm,Avi,I bs 198-AvBb/AvqKi/2015, ZvwiL: 30 Ryb, 2015 Rvwi

Kiv nqQ| G cvcbi gvag GKRb miKvwi KgKZv/KgPvixi g~j eZb (basic salary), Drme fvZv Ges evbvm KihvM Avq wnme weewPZ ne| Ab mKj myweav I fvZvw` hgbt evox fvov fvZv, wPwKrmv fvZv, hvZvqvZ fvZv, kvw webv`b fvZv, BZvw` Kigy _vKe| miKvwi KgKZv/KgPvixì eZb LvZ Avq wbicY chvq AvqKi AvBbi wewa-33 chvR ne bv|

2015-2016 Ki eQii AvqKi wiUvb GK A_ eQi cv g~j eZb (basic salary), Drme fvZv Ges evbvm KihvM Avq wnme c`kb KiZ ne Ges m Abyhvqx c`q Kii cwigvY cwiMYbv KiZ ne| mvgwiK evwnbxZ KgiZì I G weavb mgfve chvR ne|

D`vniYi mvnvh miKvwi KgKZv/KgPvixi Avq Ges Ki cwiMYbv wbg `Lvbv njv t

(K) Rbve wjqvKZ evsjv`k mwPevjq KgiZ GKRb miKvwi KgKZv| 30 Ryb, 2015 ZvwiL mgv A_ eQi wZwb wbgv nvi eZb fvZvw` cqQbt

gvwmK g~j eZb 25,200/- wPwKrmv fvZv 700/-

Drme fvZv 54,400/-

wZwb miKvwi evmvq _vKb Ges GRb cwZgvm g~j eZb nZ 7.50% nvi KZb Kiv nq| 2015-2016 Ki eQi Rbve wjqvKZ mvne Gi gvU Avq Ges Ki`vq KZ ne Zv wbg cwiMYbv Kiv njvt

16

eZb LvZ Avq t

g~j eZb (25,200/- 12 gvm) = 3,02,400/-

Drme fvZv (25,200/- 2) = 50,400/-

gvU Avq = 3,52,800/- Ki `vq cwiMYbvt

c_g 2,50,000 UvKv ch k~b nvi Aewk 1,02,800 UvKvi Dci 10% nvi 10,280/-

gvU Ki `vq = 10,280/-

GKB Avq hw` Kvb gwnjv KgKZv ev KgPvixi _vK, Ze Zvi Kigy Avqi mxgv ne 3,00,000/- UvKv| dj GKRb gwnjv KgKZv ev KgPvixi 2015-2016 Ki eQi gvU Avq Ges Ki`vq KZ ne Zv wbg cwiMYbv Kiv njvt

eZb LvZ Avq t

g~j eZb (25,200/- 12 gvm) = 3,02,400/-

Drme fvZv (25,200/- 2) = 50,400/-

gvU Avq = 3,52,800/- Ki `vq cwiMYbvt

c_g 3,00,000 UvKv ch k~b nvi Aewk 52,800 UvKvi Dci 10% nvi 5,280/-

gvU Ki `vq = 5,280/-

Dci ewYZ cwZZ cv gvU Ki `vq nZ wewbqvMRwbZ Ki iqvZ ev` w`q bxU c`q Kii cwigvY wbicb KiZ ne| G, wewbqvMRwbZ Ki iqvZ ev` `qvi ci c`q Kii cwigvY 5,000/- UvKvi Kg, k~b ev FYvZK nj mewb c`q Kii cwigvY ne 5,000/- UvKv| bxU c`q Ki AvqKi wiUvb `vwLji c~e cwikva KiZ ne|

2| wbivcv RvgvbZi Dci my` (AvqKi Aav`k, 1984 Gi 22 aviv)t miKvi KZK BmyKZ e ev wmwKDwiwUR (hgb wUGwU e, bvkbvj BbfgU e, URvix e/wej, BZvw`) Ges wWevi nZ AwRZ my` G LvZi Avq wnme wiUvb `LvZ ne| GB wmwKDwiwUR ev wWevi

17

Kbvi Rb evsK _K FY bqv nj FYi my` wmwKDwiwUR nZ AwRZ my` Avq _K LiP wnme ev` `qv hve|

3| Mn-mcwi Avq (AvqKi Aav`k 1984 Gi 24 aviv Abyhvqx)t

(K) Kvb Ki`vZv Zvi evox AvevwmK ev evwYwRK eenvii Rb fvov w`j, m Avq wiUvbi Mn mcwi Avqi Ni `LvZ ne| Mn mcw LvZ bxU KihvM Avq wnmve Kivi Rb cPwjZ wiUvb dig AvBwU-11M Gi mv_ GKwU Zdwmj (Zdwmj-2) `qv AvQ| GB Zdwmj c~iYi wbqg bxP `qv njvt

Zdwmj-2 (Mn mcwi Avq)

Mn mcwi Aevb I

eYbv

weeiY UvKv UvKv

evoxi

Aevb, KZ Zjv, BZvw`

DjL KiZ ne|

1| fvov eve` evwlK Avqt Mn mw fvov `qv nj 12 gvmi fvov `LvZ ne| hw` GK ev GKvwaK gvm evox Lvwj _vK mI 12 gvmi evwlK fvov g~j `LvZ ne| Ze Lvwj _vKv gvmi fvov bxPi Avi GKwU Ni LiP wnmve `vex Kiv hve|

2| `vexKZ eqmg~n t givgZ, Av`vq, BZvw`t

AvevwmK eenvii Rb fvov `qv nj fvovi Dci 25%; A_ev

evwYwRK eenvii Rb fvov `qv nj fvovi Dci 30%|

G LiPi Rb Kvb cgvY `vwLji cqvRb bB|

ci Ki/KvUbgU evW Ki/ vbxq Ki fwg ivR^

18

evsK A_ev Avw_K cwZvb nZ MnxZ FYi Dci my`/eKx/g~jabx PvRt mswk Mn mcw wbgvY ev cybt wbgvYi Rb FY MnY Kiv nj D FYi my`|

exgv wKw t mswk Mn mcwi exgv Kiv nj|

Mn mcw Lvwj _vKvi KviY `vweKZ iqvZ

Abvb, hw` _vK gvU =

3| bxU Avq (wgK bs 1 nZ 2 Gi weqvMdj)

(L) eZbfzK Ki`vZvMY Ges chvR eemvqx ev ckvRxwe Ki`vZvMY AvBwU-11M Gi cwieZ h_vg AvBwU-11O I AvBwU-11P eenvi Kij Gic Zdwmj mshvRbi cqvRb bB| Ze Mn mw LvZ Avq wbicY Ki GKwU c_K weeiYx AvBwU-11O ev AvBwU-11P Gi mv_ mshy Kiv hZ cvi|

(M) Gm,Avi,I bs 216-AvBb/AvqKi/2014, ZvwiLt 18 AvM, 2014 Gi gvag wewa 8G mshvRb Ki AvqKi Aav`k wnmve iYi cwZ welqK aviv 35 mskvab Kiv nqQ| Gi dj GK ev GKvwaK fvovwUqvi wbKU _K evox fvov eve` gvwmK megvU 25 nvRvi UvKvi ekx cv njB evoxi gvwjKK evsK wnmve cv fvov Rgv KiZ ne| evoxi gvwjK (ew, dvg, Kvvbx ev Ab h Kvb cwZvb) KZK G weavb cwicvjb Kiv bv nj Mn mw eve` AwRZ Avqi Dci c`q AvqKii 50% A_ev b~bZg 5,000 UvKv (hwU ewk) nvi evaZvg~jKfve Rwigvbv AvivwcZ ne|

Kvb Ki`vZvi eemv ev ckv Avq _vKj ZuvK eemv/ckv mswk evox, Awdm ev `vKvb fvov eve` c`q A_ AekB evsKi gvag cwikva KiZ ne| Ab_vq, c` fvov Zvi eemvwqK LiP wnme weewPZ ne bv eis cwikvwaZ fvov Avq wnme weePbvc~eK Zvi Dci AvqKi cwikva KiZ ne|

19

D`vniYi mvnvh Mn-mcw LvZ Avq wbicY Ges Ki cwiMYbv wbg `Lvbv njvt

aiv hvK, Rbve nvmvbi GKwU PviZjv AvevwmK evox iqQ| H evoxi bxPZjvq wZwb mcwievi emevm Kib| evKx wZbwU Zjv AvevwmK eenvii Rb fvov w`qQb, cwZwU Zjvi gvwmK fvov 15,000/- UvKv| G eQi wZwb ciKi eve` 16,000/- UvKv, fwgi LvRbv eve` 500/- UvKv Ges Mn wbgvY FYi evsK my` eve` 20,000/- UvKv cwikva KiQb| Rbve nvmvbi Mnmcw nZ Avqi wnmve bxP `qv njvt

gvwmK fvov 15,000 3wU Zjv 12 gvm = 5,40,000/-

ev`t Abygv`bhvM LiP 1| givgZ eq (fvovi 25%) 1,35,000/-

2| ci Ki (16,000/- 3/4)* 12,000/-

3| f~wg ivR^(500/- 3/4)* 375/-

4| Mn wbgvY FYi my` (20,000/-

3/4)* 15,000/-

*^wbevm- 1/4 Ask, fvovq eeZ-3/4 Ask 1,62,375/-

Mn mcw _K bxU Avq = 3,77,625/-

Rbve nvmvbi wbiwcZ gvU Avq 3,77,625/-UvKvi wecixZ avhKZ Kii cwigvY Gfve cwiMYbv Kiv net

gvU Avq Kinvi Kii cwigvY

c_g 2,50,000/- UvKv ch gvU Avqi Dci ---

k~b k~b

Aewk 1,27,625/- UvKv Avqi Dci- 10% 12,763/- gvU = 12,763/-

A_vr Ki`vZvK c`q Ki 12,763/- UvKv wiUvb `vwLji mgq ev c~e cwikva KiZ ne| DjL, Abygv`bhvM LiP weePbvi evoxwU hw` eemvwqK Dk fvov `qv nq, m givgZ eq eve` 30% LiP Kiv hve|

20

4| Kwl Avq (AvqKi Aav`k 1984 Gi aviv 26 Abyhvqx)t Kwl LvZ Avqi Rb wnmvei LvZvc ivLv bv nj bxPi D`vniY Abyhvqx Kwl Avq wnmve KiZ net

aiv hvK, Rbve iwdKi Kwl Rwgi cwigvY 2 GKi| GKi cwZ avb Drcv`bi cwigvY 45 gY| cwZ gY avbi evRvig~j 800/- UvKv nj bxU KihvM Kwl Avqi cwigvY net

2 GKi 45 gY evRvi g~j 800/- = 72,000/- UvKv| ev`t Drcv`b eq 60% = 43,200/- UvKv|

bxU Kwl Avq = 28,800/- UvKv|

Kvb Ki`vZvi Avqi Drm hw` aygv Kwl LvZ nq _vK m Kwl LvZi Avq 2,00,000/- UvKv ch Kigy _vKe| A_vr hw` Kvb Ki`vZvi Kwl LvZi Avq eZxZ Avi Kvbv LvZ Avq bv _vK Zv nj Zvi Rb Kigy Avqi mxgv ne- (K) 65 eQii bxP cyilì t (2,50,000 + 2,00,000) = 4,50,000 UvKv|

(L) gwnjv ev 65 eQi ev Z`ya eqmi cyilì t (3,00,000 + 2,00,000) = 5,00,000 UvKv|

(M) cwZex Ki`vZvi t (3,75,000 + 2,00,000) = 5,75,000 UvKv|

(N) MRUfz hyvnZ gywhvvì t ( 4,25,000+2,00,000) = 6,25,000 UvKv|

5| eemv ev ckvi Avq (AvqKi Aav`k 1984 Gi 28 aviv Abyhvqx)t ewkYxi Ki`vZv eemvi Rb wnmvei LvZvc ivLj wnmve weeiYx Abyhvqx Avq `LvZ ne| Ab_vq, Avq eq weeiYx Abyhvqx Avq `LvZ ne| AvqKi wiUvbi mv_ eemv ev ckv Avqi Drcv`b wnmve, evwYwRK wnmve, jvf I wZ wnmve Ges w wZc ev Avq-eqi wnmve weeiYx (hv chvR) mshvRb KiZ ne| eemv ev ckvi M m cvw ev weq nZ eemv mswk mKj LiP ev` w`q bxU Avq wbYq KiZ nq| DjL, Ki`vZvi ewMZ LiP ev eemv ewnfZ eq G LiP wnme

21

ev` `qv hve bv| ZvQvov eemvi g~jabx cKwZi LiPI bxU Avq wbYqi LiP wnme ev` `qv hve bv| h_vt-

Ki`vZv kbvix q-weqi eemvq wbqvwRZ| 01/7/2014 ZvwiL nZ 30/6/2015 ZvwiL ch Zuvi gvU weqi cwigvY 30,00,000/- UvKv| wewZ gvjvgvji qg~j 24,00,000/- UvKv, KgPvixi eZb 60,000/- UvKv, BjKwUK wej, `vKvb fvov, UW jvBm bevqb wdm I cwienb LiP Gi mgw 1,00,000/- UvKv| ZvQvov dvwbPvi q eve` eq 40,000/- UvKv|

eemv LvZ bxU Avq cwiMYbv I Ki`vq ne wbgict gvU weqi cwigvY 30,00,000/- ev`t wewZ gvjvgvji qg~j --- 24,00,000/- Mm gybvdv 6,00,000/-

ev`t Abvb LiP

KgPvixi eZb ------------------- 60,000/- BjKwUK wej, `vKvb fvov, UW jvBm bevqb wdm I cwienb LiP Gi mgw --------------------

1,00,000/-

dvwbPvi q eve` eq 40,000/-|

dvwbPvi g~jabx RvZxq LiP weavq

G LiP bxU Avq wbYqi ev` `qv hve bv ---------------------

k~b

gvU LiP 1,60,000/- eemv LvZ Avq =

AePq (depreciation)

eemvq eeZ nevi KviY dvwbPvi g~j 40,000/- UvKvi Dci ZZxq Zdwmj Abyhvqx 10% nvi 4,000/- UvKv AePq fvZv cvc neb eemv LvZ bxU Avq=

4,40,000/-

4,000/-

4,36,000/-

Ki`vZvi wbiwcZ gvU Avq 4,36,000/- UvKvi wecixZ avhKZ Kii cwigvY wbg cwiMYbv Kiv njvt

22

gvU Avq Kinvi Kii cwigvY c_g 2,50,000/- UvKv ch gvU Avqi Dci ---

k~b k~b

Aewk 1,86,000/- UvKv Avqi Dci-

10% 18,600/-

gvU = 18,600/-

A_vr Ki`vZvK c`q Ki 18,600/- UvKv wiUvb `vwLji c~e ev mgq cwikva KiZ ne|

6| dvgi Avqi Askt Ki`vZv Kvb Askx`vwi dvgi Askx`vi nj dvg _K cvIqv Zvi Avqi Ask G Ni `Lveb| G Avqi Dci Ki`vZv Mo nvi AvqKi iqvZ cveb| GKwU D`vniY w`q welqwU Kiv njvt

aiv hvK, Rbve dqmvj GKwU dvgi 1/3 Aski Askx`vi| mswk eQi H dvg 2,85,000/- UvKv g ybvdv KiQ| H Askx`vwi dvg Zvi gybvdvi wnmv 95,000/- UvKv| GQvov Zvi Mn mcwi bxU Avq 3,20,000/- UvKv| Zvi gvU Avq 4,15,000/- UvKv| 2015-2016 Ki eQii AvqKii nvi Abyhvqx c`q Kii cwigvY 16,500/- UvKv| dvgi Askx`vwi Avqi Rb Ki`vZv h iqvZ cveb Ges iqvZ cvIqvi ci ZvK h cwigvY Ki cwikva KiZ ne Zv G iKgt

gvU c`q Ki dvgi Askx`vix Avq

gvU Avq =

A_vr dvgi KivivwcZ Avqi Dci Ki cwikva = 3,777 UvKv|

Ki`vZvi bxU c`q Kii cwigvYt 16,500-3,777 = 12,723 UvKv|

16,500 x 95,000

4,15,000

23

7| v^gx/ x ev Acveq mvbi Avq (AvqKi Aav`k, 1984 Gi 43 (4) aviv Abyhvqx)t

Ki`vZvi ^vgx/ x ev Acv eq mvbì bvg hw` c_Kfve AvqKi bw_ bv _vK wK Zvì bvg AwRZ mcw _K Avq _vK, m Zvì bvg AwRZ Avq wiUvbi GB Ni `LvZ ne|

8| g~jabx gybvdv (AvqKi Aav`k, 1984 Gi aviv 31 Abyhvqx)t Kvb mcw wew Ki gybvdv nj Zv wiUvb g~jabx Avq wnme `LvZ ne| G mcwi ga Rwg, evox, GvcvUgU, Kgvwkqvj cm, K GP ZvwjKvfz Kvcvbxi kqvi ev wgDPzqvj dv BDwbU BZvw` Afz| Abw`K ewMZ eenvh Mvox, KwcDUvi, Avmevec Ajsvi BZvw` g~jabx mw wnme Afz ne bv| wexZ Rwg, evox, GvcvUgU, Kgvwkqvj cm BZvw` iwRkbi mgq h Ki cwikva Kiv nq Zv g~jabx gybvdvi wecixZ P~ov Ki`vq cwikva ej MY ne| cwikvwaZ KiK wfw (base) ai back calculation Gi gvag g~jabx gybvdv wnmve KiZ ne| bxP GKwU D`vniY `qv njvt

aiv hvK, GKwU evox weqi mgq iwRkb chvq 5,000/- UvKv Ki cwikva Kiv nqQ| Ki`vZvi Ab Kvb Avq bB; 2015-2016 KieQi g~jabx gybvdvi cwigvY net (K) Ki`vZvi eqm 65 eQii bxP njt

gvU Avq Ki nvi

Kii cwigvY

c_g 2,50,000/- UvKv ch gvU Avqi Dci k~b k~b cieZx 50,000/- UvKv ch Avqi Dci 10% 5,000/- 3,00,000/- UvKvi Dci gvU AvqKii cwigvY 5,000/-

A_vr 5,000/- UvKvi Ki cwikvai wecixZ g~jabx gybvdv LvZ Avq wbiwcZ ne 3,00,000/- UvKv|

24

(L) Ki`vZvi eqm 65 eQi ev Zvi Da ev gwnjv njt

gvU Avq Ki nvi

Kii cwigvY

c_g 3,00,000/- UvKv ch gvU Avqi Dci k~b k~b cieZx 50,000/- UvKv ch Avqi Dci 10% 5,000/- 3,50,000/- UvKvi Dci gvU AvqKii cwigvY 5,000/-

A_vr 5,000/- UvKvi Ki cwikvai wecixZ g~jabx gybvdv LvZ Avq wbiwcZ ne 3,50,000/- UvKv|

Ze G Ki`vZvi g~jabx Avq eZxZ Ab Kvb LvZi KihvM Avq _vKj Drm c` AvqKi Abyhvqx g~jabx gybvdv LvZ Avq wbicbi Rb c_g Ab LvZi Avq Kinvii h Avq i kl ne m Avq i _K c` Drm AvqKi Abyhvqx g~jabx Avq wbYq KiZ ne| h_vt Dci c` D`vniYi Ki`vZvi g~jabx Avq QvovI eemv nZ 5,00,000/- bxU Avq AvQ| G g~jabx Avq wbicY KiZ ne wbgic-

gvU Avq Ki nvi Kii cwigvY

c_g 2,50,000/- UvKv ch gvU Avqi Dci k~b k~b cieZx 4,00,000/- UvKv

eemv nZ Aewk 2,50,000/- Avqi Dci Ges

g~jabx Avq 50,000/- ch Avqi Dci

10%

25,000/-

5,000/-

5,50,000/- UvKvi Dci gvU AvqKii cwigvY 30,000/-

Dcii wnmve Abyhvqx Ki`vZvi Drm c` 5,000/- UvKv AvqKii wecixZ gyjabx gybvdv ne 50,000/- UvKv|

K GP ZvwjKvfz Kvcvbxi kqvi ev wgDPzqvj dv BDwbU weq ev n vi nZ evsK I Abvb Avw_K cwZvb, gvPU evsK, kqvi wWjvi/evKvi Kvcvbx Gi ci kqvinvvi, wWii Ges K

25

GP wjW Kvcvbxi ci kqvinvvi ev wWiiì Avq KihvM| GQvov Avq eQii h Kvb mgq Kvb Ki`vZvi Kvb GKwU K GP wjW Kvcvbxi cwikvwaZ g~jabi 10% AwaK kqvi _vKj H Kvcvbxi kqvi wew nZ AwRZ AvqI KihvM ne| G mKj Ki`vZvi kqvi wew nZ g~jabx gybvdv GLvb wjLZ ne| ewYZ kYxi Ki`vZv Ges Kvvbx I dvg kYxi Ki`vZv eZxZ Ab ew kYxi mKj Ki`vZvi wjW Kvvbxi kqvi weq nZ AwRZ g~jabx gybvdv Kigy Ges Zvì G Avq cPwjZ wiUvb dig AvBwU-11M Gi 18 bs wgK Kigy Avq wnme wjLZ ne|

9| Abvb Drm nZ Avq (AvqKi Aav`k, 1984 Gi 33 aviv Abyhvqx)t eZb, wbivcv RvgvbZi Dci my`, Mn mcwi Avq, Kwl Avq, eemv ev ckvi Avq, g~jabx gybvdv GmKj Avqi LvZ Qvov Ab hveZxq Avq Abvb m~i Avq wnme weewPZ ne| evsK MwQZ UvKvi Dci my`, bM` jfvsk, mqci my` ev gybvdv, jUvix, hcvwZ fvov w`q Avq, eZv ev jLvi mvbx BZvw` Abvb m~i Avqi KqKwU D`vniY|

evsK my` ev bM` jfvsk Gi gvU (gross) cv my` ev jfvsk Avq wnme weewPZ ne| A_vr h mKj my` ev jfvsk nZ Drm AvqKi KZbmn Abvb KZb (hw` _vK) Kiv nqQ m mKj my` ev jfvsk nZ Avq ne Drm AvqKi KZbmn Abvb KZb (hw` _vK) c~eeZx AsK| h_vt 1,000/ UvKv Drm AvqKi KU 9,000/- UvKv bxU my` ev gybvdv Kvb Ki`vZvK c`vb Kiv njI D Ki`vZvi my` ev jfvsk eve` Avq `LvZ ne 10,000/- UvKv| Ze evsK my` ev jfvsk Avq _K Drm KU ivLv AvqKi Ki`vZvi Rb AwMg Ki cwikva wnme weewPZ ne hv AvqKi wiUvb `vwLj ev AvqKi gvgjv wbcw chvq m Ki `vexi wecixZ mg^q Kiv hve| D`vniYîc DjL Kiv hvq h, GKRb Ki`vZvi gvU Avqi (mKj KihvM Avqi mgw) Dci c`q AvqKii cwigvY 55,000/- UvKv| Zvi evsK my` Ges jfvski Dci KU ivLv AvqKii cwigvY hw` 10,000/- UvKv nq, Zvnj ZvK Ki wbaviYi ci 55,000 - 10,000 = 45,000/- UvKv cwikva KiZ ne|

26

2015-2016 Kiel nZ h Kvb aibi mqci AwRZ my`i Dci Drm KwZZ Ki D LvZi P~ov Ki`vq cwikva wnme MY ne|

PZz_ fvM t gvU Avqi Dci AvivchvM AvqKi, wewbqvM iqvZ Ges c`q Ki cwiMYbv t

gvU Avqi Dci AvivchvM AvqKit Ki`vZvi gvU Avqi Dci AvqKii cwigvY wnme Kivi cwZ bxP GKwU D`vniY w`q `Lvbv njvt

aiv hvK, 2015-2016 Ki eQi Ki`vZvi gvU Avqi cwigvY 50,00,000/- UvKv|

gvU Avq Ki nvi Kii cwigvY c_g 2,50,000/- UvKv ch gvU Avqi Dci k~b k~b cieZx 4,00,000/- UvKv ch Avqi Dci 10% 40,000/- cieZx 5,00,000/- UvKv ch Avqi Dci 15% 75,000/- cieZx 6,00,000/- UvKv ch Avqi Dci 20% 1,20,000/- cieZx 30,00,000/- UvKv ch Avqi Dci 25% 7,50,000/- Aewk 2,50,000/- Gi Dci 30% 75,000/-

50,00,000/- UvKvi Dci gvU AvqKii cwigvYt 10,60,000/-

Ki`vZv hw` gwnjv Ki`vZv nb A_ev 65 eQi ev Z`ya eqmi Ki`vZv nb Zvi ne wbgict

gvU Avq Ki nvi Kii cwigvY c_g 3,00,000/- UvKv ch gvU Avqi Dci k~b k~b cieZx 4,00,000/- UvKv ch Avqi Dci 10% 40,000/- cieZx 5,00,000/- UvKv ch Avqi Dci 15% 75,000/- cieZx 6,00,000/- UvKv ch Avqi Dci 20% 1,20,000/- cieZx 30,00,000/- UvKv ch Avqi Dci 25% 7,50,000/- Aewk 2,00,000/- Gi Dci 30% 60,000/-

50,00,000/- UvKvi Dci gvU AvqKii cwigvYt 10,45,000/-

27

Ze cwZex`i Kigy Avqi mxgv ne 3,75,000/- UvKv Ges MRUfz hyvnZ gywhvv Ki`vZvi Kigy Avqi mxgv ne 4,25,000/- UvKv|

Ki`vZvi Ae vbf` b~bZg Ki

Kigy mxgvi Dai Avqi c`q b~bZg AvqKii cwigvY GjvKvf` wbic cybtwbaviY Kiv nqQ t

GjvKvi weeiY b~bZg Kii nvi

XvKv I PMvg wmwU Kcvikb GjvKvq Aew Z Ki`vZv 5,000/-UvKv Abvb wmwU Kcvikb GjvKvq Aew Z Ki`vZv 4,000/-UvKv wmwU Kcvikb eZxZ Abvb GjvKvq Aew Z Ki`vZv 3,000/-UvKv

b~bZg AvqKii G weavbi dj GKRb Ki`vZvi Avq h Kvb vbB AwRZ nvK bv Kb wZwb hLvb Ae vb Kieb Zuvi m Ae vbi wfwZB b~bZg Kii nvi wbavwiZ ne| Ze Kvb Ki`vZv hw` GKB Avq eQi GKvwaK vb Ae vb Ki _vKb Zvnj h vb wZwb mevwaKKvj Ae vb KiQb m Ae vb ji Rb chvR b~bZg Ki nvi Zuvi chvR ne|

eemv Avqi eemv cwiPvjbvi gyL vbB b~bZg Kii Rb GKRb Ki`vZvi Ae vb j wnme weewPZ ne|

GKRb PvKzwiRxwe Ki`vZv Avq eQi GKvwaK vb KgiZ _vKj h vb wZwb AwaK Kvj KgiZ wQjb b~bZg Kii Rb m vbB Zuvi

Ae vb j ej weewPZ ne| Ki`vZv Awbevmx nj evsjv`k wZwb h wVKvbv eenvi Kib m wVKvbvB

Zuvi Ae vb j wnme weewPZ ne|

Kigy mxgvi Da Avq AvQ Ggb Ki`vZvi c`q AvqKii cwigvY wnmve Abyhvqx Zuvi Rb chvR b~bZg AvqKii cwigvY Acv Kg nj ev wewbqvMRwbZ Ki iqvZ weePbvi ci c`q AvqKii cwigvY

28

chvR b~bZg AvqKii Kg, k~b ev FYvZK njI ZuvK Zuvi Rb chvR b~bZg AvqKi cwikva KiZ ne|

AvqKi Aav`k, 1984 Gi Ki iqvZ aviv-44(2)(we) Abyhvqx (Zdwmj 3 Abymvi)t

GKRb Ki`vZv wbgwjwLZ wewbqvM wKsev `vb Kij wZwb wewbqvM I `vbKZ AsKi 15% mivmwi AvqKi iqvZ cveb| iqvZ cvIqvi hvM wewbqvM ev `vb cPwjZ wiUvb dig AvBwU-11M Gi Zdwmj-3 G DjL KiZ ne| Ki iqvZi Rb GiKg wewbqvM I `vbi cwigvY gvU Avqi (^xKZ fwel Znwej wbqvMKZvi Puv`v, 82wm avivq wbwYZ P~ov Ki`vq Ges nvmKZ Kinvi chvR Ggb Avq _vKj Zv ev`) 30% A_ev 1,50,00,000/- UvKv A_ev cKZ wewbqvM G wZbwUi ga hwU Kg Zvi ekx nZ cvie bv| DjL, h mKj Ki`vZv eZb Avqi AvBwU-11O A_ev eemv ev ckvi Avqi AvBwU-11P eenvi Kieb Zv`i Gic Kvb Zdwmj c~iY KiZ ne bv| Ze wewbqvM ev `vbi cgvYc wiUvbi mv_ mshy KiZ ne|

wewbqvMi LvZt GKRb Ki`vZvi wewbqvM I `vbi LvZi ZvwjKv bxP `qv njvt

* Rxeb exgvi wcwgqvg|

* miKvwi KgKZvi cwfWU dv Puv`v| * x^KZ fwel Znwej wbqvMKZv I KgKZvi Puv`v| * KjvY Znwej I Mvx exgv Znwej Puv`v| * mycvi Gbyqkb dv c` Puv`v| * h Kvb Zdwmwj evsK ev Avw_K cwZvbi wWcvwRU cbkb xg

evwlK mevP 60,000/- UvKv wewbqvM| * mqc q wewbqvM| * evsjv`ki K GP ZvwjKvf Kvcvbxi kqvi, K,

wgDPzqvj dv ev wWevi wewbqvM; * evsjv`k miKvi Abygvw`Z URvix e wewbqvM; * wbw ` mxgvi ga GKwU KwcDUvi ev jvcUc q wewbqvM|

29

`vbt

* hvKvZ Znwej `vb| * RvZxq ivR^ evW KZK Abygvw`Z Kvb `vZe nvmcvZvj `vb| * cwZex`i KjvY vwcZ cwZvb `vb| * gywhy hv`yNi c` `vb| * AvMuv Lvb WfjcgU bUIqvK `vb| * Avnmvwbqv Kvvi nvmcvZvj `vb| * ICDDRB Z c` `vb| * CRP, mvfvi G c` `vb|

* miKvi KZK Abygvw`Z RbKjvYg~jK ev wkv cwZvb `vb| * GwkqvwUK mvmvBwU, evsjv`k G `vb| * XvKv Avnmvwbqv wgkb Kvvi nvmcvZvj `vb| * gywhyi wZ iv_ wbqvwRZ RvZxq chvqi Kvb cwZvb

Aby`vb|

* RvwZi RbKi wZ iv_ wbqvwRZ RvZxq chvqi cwZvb Aby`vb|

D`vniYi mvnvh Abygv`bhvM wewbqvM fvZvi cwigvY Ges Ki iqvZ wKfve cwiMYbv Kiv ne Zv wbg `Lvbv njvt

(K) aiv hvK, GKRb Ki`vZvi G mKj LvZi KqKwUZ gvU wewbqvMi cwigvY 4,00,000/- UvKv| GB Ki`vZvi gvU Avqi cwigvY 12,00,000/- UvKv, hvi ga ^xKZ fwel Znwej wbqvMKZvi `vb 1,00,000/- UvKv| wbg AvqKi I iqvZ cwiMYbv Kiv njvt

gvU Avq Kinvi Kii cwigvY c_g 2,50,000/- UvKv ch gvU Avqi Dci k~b k~b cieZx 4,00,000/- UvKv Avqi Dci-------- 10% 40,000/- cieZx 5,00,000/- UvKv Avqi Dci-------- 15% 75,000/- cieZx 50,000/- UvKv Avqi Dci-------- 20% 10,000/-

iqvZ c~eeZx Ki`vq = 1,25,000/-

Ki iqvZi Rb Abygv`bhvM wewbqvMi cwigvY ne wbgict

30

x^KZ fwel Znwej wbqvMKZvi Puv`v wewbqvM fvZvi Abygv`bhvM mevP mxgv wbaviY chvq weewPZ nq bv weavq D Puv`vi AsK eZxZ gvU Avq u`vovq (12,00,000-1,00,000) = 11,00,000/- hvi Dci 30% nvi wewbqvMi mevP Abygv`bhvM mxgv cwiMYbv KiZ ne| wK G mxgv 1,50,00,000/- UvKvi AwaK nZ cvie bv| mevP Abygv`bhvM mxgv ch cKZ wewbqvMi Dci Ki iqvZ chvR ne| A_vr

gvU Avqi 30% A_ev

mevP 1,50,00,000/- UvKv A_ev

cKZ wewbqvM Gi ga hwU Kg Zvi Dci 15% nvi AvqKi iqvZ chvR ne| weePbvaxb gvU Avq (12,00,000 - 1,00,000)=

11,00,000 30% = 3,30,000/- A_ev mevP 1,50,00,000/- UvKv A_ev

cKZ wewbqvM 4,00,000/- UvKv| Gi ga hwU Kg A_vr 3,30,000/- UvKv Abygv`bhvM wewbqvM fvZv wnme weePbvhvM ne| A_vr ev e 4,00,000/- UvKv wewbqvM Kiv njI wZwb mevP 3,30,000/- UvKvi Dci 15% nvi iqvZ cv neb| m Abyhvqx

AvqKi iqvZi cwigvY ne (3,30,000 15%) = 49,500/- UvKv|

dj bxU c`q Kii cwigvY u`vove (1,25,000-49,500) = 75,500/- UvKv|

(L) aiv hvK, GKRb miKvwi eZbfzK Ki`vZvi eZb LvZ, evsK my`, Mn mcw I jfvsk LvZ Avq iqQ| 2015-2016 KieQi D LvZmg~n gvU Avqi cwigvY wQj 5,00,000/- UvKv|

D Ki`vZv cwZ gvm cwfW dv 2,000/- UvKv, KjvY Znwej I Mvx exgv eve` gvwmK h_vg 50/- UvKv Ges 40/- UvKv Pvu`v w`q _vKb| wZwb 40,000/- UvKvi wZb eQi gqv`x mqc q KiQb

31

Ges Rxeb exgvi wcwgqvg eve` evrmwiK 3,000/- UvKv w`qQb| wZwb Zdwmwj evsK wWcvwRU cbkb xg (wWwcGm) cwZ gvm 500/- UvKv Rgv KiQb| GQvov mswk KieQi kqvi 5,000/- wewbqvM Kiv nqQ|

Ki`vZvi gvU Avq 5,00,000/- UvKvi wecixZ Abygv`bhvM wewbqvM fvZv, wewbqvMi Rb AvqKi iqvZ I Ki`vq cwiMYbv wbg DjL Kiv njvt iqvZ c~eeZx Ki`vq

gvU Avq Kinvi Kii cwigvY c_g 2,50,000/- UvKv ch gvU Avqi Dci k~b k~b cieZx 2,50,000/- UvKv Avqi Dci-------- 10% 25,000/-

iqvZ c~eeZx Ki`vq = 25,000/-

Ki iqvZi Rb Abygv`bhvM wewbqvMi cwigvY ne wbgict (K) cwfW dv Puv`v (2,000 12 gvm) = 24,000/- (L) KjvY Znwej I Mvx exgv Znwej Pvu`v

(50 + 40) UvKv 12 gvm = 1,080/- (M) mq c wewbqvM = 40,000/- (N) Rxeb exgvi wcwgqvg c`vb = 3,000/-

(O) wWwcGm G Rgv (500/- 12 gvm) = 6,000/- (P) kqvi wewbqvM= 5,000/- gvU = 79,080/-

gvU Avqi 30% A_ev 1,50,00,000/- UvKv A_ev cKZ wewbqvM 79,080/- UvKv -Gi ga hwU Kg mwU Ki iqvZi Rb Abygv`bhvM wewbqvM wnmve weewPZ ne|

Ki`vZvi gvU Avq 5,00,000/- Gi 30% u`vovq 1,50,000/- UvKv hv 1,50,00,000/- UvKvi Kg weavq Zv Ki iqvZi Rb wewbqvMi mevP Abygv`bhvM mxgv wnmve weewPZ ne| Ki`vZvi cKZ wewbqvMi cwigvY 79,080/- UvKv hv GB Abygv`bhvM mxgvi ga nIqvi KviY GB AsKi Dci mivmwi 15% nvi Ki iqvZ

cwiMYbv Kiv ne| dj Ki iqvZi cwigvY ne (79,080 15%) =

32

11,862/- UvKv| Ki`vZvi Ki iqvZ cieZx bxU c`q Kii cwigvY ne wbgict

gvU AvivchvM Ki = 25,000/-UvKv| ev`t Ki iqvZ = 11,862/- UvKv| bxU c`q Ki = 13,138/- UvKv|

A_vr Ki`vZvK 13,138/- UvKv AvqKi wiUvb `vwLji c~e cwikva KiZ ne|

ew-Ki`vZvi mviPvR Avivct

A_ AvBb, 2015 Gi gvag ew-Ki`vZvì c`q AvqKii Dci mviPvR Avivci weavb mskvab Kiv nqQ| AvqKi wiUvbi mv_ `vwLjKZ cwim` I `vq weeiYxZ (statement of assets and liabilities) c`wkZ bxU mì cwigvY 2 KvwU 25 j UvKvi Da nj mviPvR AvivwcZ ne| G c`wkZ bxU mì cwigvY 2 KvwU 25 j UvKvi AwaK wK 10 KvwU UvKvi AwaK bv nj 10%, 10 (`k) KvwU UvKvi AwaK wK 20 (wek) KvwU UvKvi AwaK bv nj 15%, 20 (wek) KvwU UvKvi AwaK wK 30 (wk) KvwU UvKvi AwaK bv nj 20% Ges Ges bxU mì cwigvY 30 (wk) KvwU UvKvi AwaK nj c`q AvqKii 25% mviPvR AvivwcZ ne| Ze bxU cwimì g~jgvb 2 KvwU 25 j UvKv AwZg Kij b~bZg mviPvRi cwigvY KvbfveB 3 nvRvi UvKvi Kg ne bv|

mviPvR wKfve AvivwcZ ne Zv wbPi D`vniYjvi mvnvh Kiv njvt-

(1) GKRb Ki`vZvi bxU m` Uvt 2,20,00,000/-

gvU Avq- Uvt 10,00,000/-

Avqi Dci AvivchvM AvqKii cwigvY Uvt 92,500/-

c`q mviPvRi cwigvY Uvt k~b| (2) GKRb Ki`vZvi bxU m` Uvt 2,26,00,000/-

gvU Avq Uvt 10,00,000/-

Avqi Dci c`q AvqKii cwigvY Uvt 92,500/-

c`q mviPvRi cwigvY (10%) Uvt 9,250/-


gvU Avq- Uvt 10,00,000/-

33


c`q mviPvRi cwigvY (15%) Uvt 13,875/- (4) GKRb Ki`vZvi bxU m` Uvt 12,00,00,000/-

gvU Avq- Uvt 10,00,000/-


wewbqvMRwbZ AvqKi iqvZ Uvt 20,000/-

webqvMRwbZ AvqKi iqvZ ev` c`q AvqKi

Uvt 72,500/-

AwMg AvqKi cwikva Uvt 60,000/-

Aewk c`q AvqKi Uvt 12,500/-

c`q mviPvRi cwigvY 72,500/- UvKvi 15%

Uvt 10,875/-


gvU Avq- Uvt 10,00,000/-


wewbqvM RwbZ AvqKi iqvZ Uvt 40,000/-

webqvMRwbZ AvqKi iqvZ ev` c`q AvqKi

Uvt 52,500/-



c`q mviPvRi cwigvY 52,500/- UvKvi 20%

Uvt 10,500/-


gvU Avq- Uvt 10,00,000/-


wewbqvM RwbZ AvqKi iqvZ Uvt 40,000/-

webqvM RwbZ AvqKi iqvZ ev` c`q AvqKi

Uvt 52,500/-



c`q mviPvRi cwigvb 52,500/- UvKvi 25%

Uvt 13,125/-


gvU Avq- Uvt 6,00,000/-


wewbqvMRwbZ AvqKi iqvZ Uvt 27,000/-

webqvMRwbZ AvqKi iqvZ ev` c`q Uvt 8,000/-

34

AvqKi

c`q mviPvRi cwigvb 8,000/- UvKvi 15%

Uvt 1,200/-

G Ki`vZvK b~bZg 3,000/- UvKv mviPvR c`vb KiZ ne|

ew-Ki`vZv (individual) eZxZ Ab Kviv Dci G mviPvR AvivwcZ ne bv|

gvU Avqi Dci c`q Ki _K AwMg cwikvwaZ Ki mg^q mvabt

(K) Drm nZ KwZZ/msMnxZ Kit Avq eQi Ki`vZvi Avq _K Drm Ki KU ivLv nj Zv cPwjZ wiUvb dig AvBwU-11M Gi 16 bs wgK DjL KiZ ne| hgb eZb, evsK my`, Mn-mcwi evwlK fvov, ckvMZ wd, BZvw` _K Drm KU ivLv Ki GLvb `LvZ ne| Drm KU ivLv Kii ^c Ki KZbKvix KZci mvwUwdKU wiUvbi mv_ `vwLj KiZ ne|

(L) aviv 64/68 Abyhvqx c` AwMg Kit

Ki`vZv hw` AwMg Ki cwikva Ki _vKb, Zvnj cwikvwaZ Kii cwigvY DjL KiZ ne Ges Pvjvbi KwcI mv_ w`Z ne|

(M) wiUvbi wfwZ c` Ki (aviv 74 Abyhvqx)t wiUvb c`wkZ gvU Avqi wfwZ wbiwcZ c`q AvqKi nZ Drm KwZZ Ki Ges 64 avivq AwMg c` Ki weqvMKi Aewk Ki cwikvai mg_b Pvjvb, c-AWvi, evsK WvdU, GKvDU cqx PKi Kwc `vwLjmn cwikvwaZ Kii cwigvY DjL KiZ ne|

(N) cZcYhvM Kii mg^qt AvMi eQijvZ Ki`vZvi hw` Ki diZ `vex _vK Ze Zv wZwb GLvb Ki cwikva wnme `vex KiZ cvieb| aiv hvK, 2014-2015 Ki eQi Ki`vZvi diZhvM Kii cwigvY wQj 5,000/- UvKv| 2015-2016 Ki eQi wiUvb c`wkZ Avq Abymvi c`q gvU AvqKii cwigvY 8,000/- UvKv| G Ae vq 2014-2015 Ki eQii diZhvM 5,000/- UvKv 2015-2016 Ki eQi Ki `vexi

35

wecixZ Ki cwikva wnme `vex KiZ cvieb Ges 2015-2016 Ki eQii Rb ZvK Aewk 3,000/- UvKv cwikva KiZ ne|

(O) Kigy ev Ki AevnwZ cv Avqt Ki`vZvi Kigy Ges Ki AevnwZ cv Avq _vKj Zv wiUvbi 18 bs wgK `LvZ ne| ew Ki`vZvi Kigy Avqi KqKwU LvZ bxP `qv njvt (K) miKvwi PvKzwiRxex Ki`vZv hw` PvKzixi `vwqZ cvjbi Rb

Kvb wekl fvZv, myweav ev AvbyZvwlK (perquisite) cvb; (L) cbkb; (M) Askx`vix dvg nZ cvIqv g~jabx gybvdvi Ask; (N) 2 KvwU 50 j UvKv ch M vPzBwU cvw; (O) cwfWU dv Gv, 1925 Abyhvqx D dv _K cv A_; (P) x^KZ cwfWU dv _K cv A_; (Q) x^KZ mycviGvbyqkb dv _K cv A_; (R) evsjv`k kg AvBb, 2006 (2006 mbi 42 bs AvBb) Gi

AvIZvq Kvb kwgK KZK IqvKvm cvwUwmckb dv _K cv A_;

(S) wgDPzqvj dv A_ev BDwbU dv _K cv 25,000/- UvKv ch Avq (my`, gybvdv ev wWwfW);

(T) K GP ZvwjKvfz Kvb Kvvbx _K cv bM` jfvsk LvZi Avq 25,000/- UvKv ch;

(U) miKvwi wbivcv RvgvbZi my` hv miKvi Kigy ej NvlYv KiQ;

(V) ivvgvwU, ev`ievb I LvMovQwo Rjvi cvnvox Avw`evmxi viv GB RjvjvZ cwiPvwjZ Avw_K KgKvi dj cv Avq;

(W) ivbx eemv nZ cv Avqi 50%; (X) Avqi GKgv Drm Kwl LvZ nj Kwl LvZ nZ Avq

2,00,000/- UvKv ch; (Y) Software development ev Nationwide Telecommunication

Transmission Network (NTTN) ev Information

Technology Enabled Services (ITES) eemvi Avq;

(Z) nvum-gyiMxi Lvgvi nZ AwRZ Avq| Ze G AwRZ Avq 1,50,000/- UvKv Gi AwaK nj AwRZ Avqi 10% miKvwi

36

e q wewbqvM KiZ ne| G weavb Ki eQi 2015-2016 Gi Rb chvR| 2016-2017 Ki eQi nZ G LvZi Avqi KihvMZvi welq 16/08/2015 wLv ZvwiL GKwU c_K cvcb Rvix Kiv nqQ;

(_) nuvm-gyiMx, wPsox I gvQi nvPvix (hatchery) Ges grm Pvl nZ AwRZ Avq Gi c_g 10 j UvKv ch k~b nvi, cieZx 10 j UvKv Avqi Dci 5% nvi Ges Aewk Avqi Dci 10% nvi Ki c`q ne;

(`) KwZcq eZxZ ew-Ki`vZv KZK K GP ZvwjKvfy Kvcvbxi kqvi weq nZ AwRZ g~jabx gybvdv;

(a) n wkRvZ `evw` ivbx _K DyZ Avq; (b) wRiv Kzcb e _K DyZ Avq; (c) IqR Avbvm WfjcgU e, BDGm Wjvi wcwgqvg e,

BDGm Wjvi BbfgU e, cvD vwjs wcwgqvg e, cvD vwjs BbfgU e, BDiv wcwgqvg e I BDiv BbfgU e nZ cv my` Avq;

(d) cbkbvi mqc _K cv my`, hLvb eQi megvU wewbqvMi cwigvY 5,00,000/- UvKvi AwaK bq|

Kigy Avqmg~n Ki`vZvi gvU Avqi Afy ne bv| GwU wiUvb Kigy Avqi Kjvg c`kb KiZ ne|

gvU Avq wbicY I Ki cwiMYbv

wewfb ckvi Ki`vZv`i gvU Avq I c`q AvqKii cwigvY wKfve cwiMYbv KiZ ne Zv KqKwU D`vniYi gvag wbg Dcvcb Kiv njvt

1| miKvwi KgKZv/KgPvixi Avq Ges Ki cwiMYbv

(K) ay eZb LvZi Avq iqQ t

Rbve ingvb GKRb miKvwi KgKZv| 30 Ryb, 2015 ZvwiL mgv A_ ermi wZwb wbgv nvi eZb fvZvw` cqQb|

37

gvwmK g~j eZb 22,000/-

Drme evbvm 2wU (22,000/- 2) 44,000/- wPwKrmv fvZv 700/-

wZwb miKvwi evmvq _vKb Ges GRb cwZgvm g~j eZb nZ 7.50% nvi KZb Kiv nq| fwel Znwej wZwb cwZ gvm 3,200/- UvKv Rgv ivLb| wnmve iY Awdm nZ cv cZqbc nZ `Lv hvq h, 30/06/2015 ZvwiL fwel Znwej AwRZ my`i cwigvY wQj 29,500/- UvKv| KjvY Znwej I Mvx exgv Znwej Pvu`v c`vb eve` cwZ gvm eZb nZ KZb wQj h_vg 50/- I 40/- UvKv|

2015-2016 KieQi Rbve ingvb Gi gvU Avq Ges Ki`vq KZ ne Zv wbg cwiMYbv Kiv njvt eZb LvZ Avq t

g~j eZb (22,000/- 12 gvm) = 2,64,000/-

Drme evbvm (22,000/- 2) = 44,000/-

gvU Avq = 3,08,000/-

Ki `vq cwiMYbvt

c_g 2,50,000 UvKv ch k~b nvi Aewk 58,000 UvKv ch 10% nvi 5,800/-

gvU Ki `vq = 5,800/-

wewbqvM RwbZ AvqKi iqvZ cwiMYbv wewbqvMi cwigvY

1| fwel Znwej Puv`v (3,200 12) = 38,400/-

2| KjvY Znwej Puv`v (50 12) = 600/-

3| Mvx exgv Znwej Puv`v (40 12) = 480/- gvU wewbqvM = 39,480/-

wewbqvMi Abygv`b hvM mevP mxgv gvU Avqi 30%

(3,08,000/- 30%) = 92,400/- cKZ wewbqvM 39,480 UvKv Abygv`bhvM mxgvi Kg weavq cKZ wewbqvMi Dci 15%

38

nvi Ki iqvZ chvR ne (39,480 15%) = 5,922/- MvwYwZKfve c`q Ki = (-) 122/-

MvwYwZKfve c`q Ki FYvZK njI Ki`vZvi Kigy mxgvi AwZwi Avq _vKvq G Ki`vZvi Ae vb XvKv I PMvg wmwU Kcvikb GjvKvq nj b~bZg 5,000/-UvKv, Abvb wmwU Kcvikb GjvKvq nj b~bZg 4,000/-UvKv Ges wmwU Kcvikb eZxZ Abvb GjvKvq nj 3,000/-UvKv AvqKi c`vb KiZ ne| GKB Avq hw` Kvb cwZex A_ev hyvnZ gywhvv KgKZv ev KgPvixi _vK, Ze Zvi Kigy Avqi mxgv h_vg 3,75,000/- UvKv Ges 4,25,000/- UvKv nIqvq ZvK Kvb Ki c`vb KiZ ne bv|

(L) eZbmn Ab LvZi Avq iqQ t GKRb miKvwi KgKZv/KgPvixi eZb LvZ QvovI evsK my`, Mn mcw, jfvsk, mq ci my`, BZvw` LvZ Avq _vKZ cvi| aiv hvK, 2015-2016 KieQi Rbve Kwig bxP DjwLZ eZb I fvZv cqQbt (K) gvwmK g~j eZb = 25,000/- UvKv

(L) 2wU Drme evbvm (25,000 2) = 50,000/- UvKv (M) wPwKrmv fvZv = 700/- UvKv

(N) wkv mnvqK fvZv = 300/- UvKv

(O) evox fvov fvZv = 12,500/- UvKv

ewMZ eenvii Rb wZwb Awdm nZ GKwU Mvox eiv cqQb| Mvox eenvii Rb cwZ gvmi eZb nZ 600/- UvKv Ki KZb Kiv nq|

GQvov Rbve Kwig Gi Mn mcw LvZ 50,000/- UvKv, Kwl LvZ 10,000/- UvKv, AvBwmwe BDwbU mvwUwdKU nZ jfvsk cvw 1,35,000/- UvKv Ges evsK my` LvZ 10,000/- UvKv Avq iqQ| jfvsk I evsK my`i Dci 10% nvi Drm AvqKi KZb Kiv nqQ|

Rbve Kwigi gvU Avq I Ki`vq cwiMYbv wbg DjL Kiv njvt

39

(K) eZb LvZ Avq t

g~j eZb = (25,000 12) = 3,00,000/-

Drme fvZv = (25,000 2)= 50,000/- (L) Mn mcw Avqt 50,000/- (M) Kwl Avq t 10,000/- (N) Abvb m~i Avqt (A) jfvsk t

AvBwmwe I wgDPyqvj dv nZ jfvsk cvw 1,35,000/- UvKv hvi

ga 25,000/- UvKv ch Ki gy| 25,000/- UvKvi AwZwi AsK

KihvM Avq wnme MY ne| ZvB jfvsk Avq (1,35,000-25,000) = 1,10,000/-

(Av) evsK my` = 10,000/-

Abvb m~i Avq = 1,20,000/- gvU Avq = 5,30,000/-

Rbve Kwigi wbiwcZ gvU Avq 5,30,000/- UvKvi wecixZ c`q Kii cwigvY Gfve cwiMYbv Kiv net

gvU Avq Kinvi Kii cwigvY c_g 2,50,000/- UvKv ch gvU Avqi Dci - k~b k~b Aewk 2,80,000/- UvKv Avqi Dci- 10% 28,000/- gvU = 28,000/-

Rbve Kwig cwZ gvm cwfWU dv 2,000/- UvKv, KjvY Znwej I Mvx exgv eve` gvwmK h_vg 50/- UvKv Ges 40/- UvKv Pvu`v w`q _vKb| wZwb 40,000/- UvKvi wZb eQi gqv`x mqc q KiQb Ges Rxeb exgvi wcwgqvg eve` evrmwiK 3,000/- UvKv w`qQb| GB wewbqvM I Puv`vi Rb wZwb 15% nvi Ki iqvZ cv neb hvi cwiMYbv bxP `Lvbv njvt

(K) cwfWU dv Puv`v (2,000 12 gvm) = 24,000/- UvKv (L) KjvY Znwej I Mvx exgv Znwej Pvu`v

(50 + 40) UvKv 12 gvm = 1,080/- UvKv (M) mq c wewbqvM = 40,000/- UvKv

40

(N) Rxeb exgvi wcwgqvg c`vb = 3,000/- UvKv

gvU = 68,080/- UvKv

gvU Avqi 30% A_ev 1,50,00,000/- UvKv A_ev cKZ wewbqvM 68,080/- UvKvi ga hwU Kg mwU Ki iqvZi Rb Abygv`bhvM wewbqvMi mevP mxgv wnme weePbv Kiv ne|

Rbve Kwigi gvU Avq 5,30,000/- Gi 30% u`vovq 1,59,000/- UvKv hv 1,50,00,000/- UvKvi Kg weavq Zv Ki

iqvZi Rb wewbqvMi mevP Abygv`bhvM mxgv wnmve weewPZ ne| Rbve Kwigi cKZ wewbqvMi cwigvY 68,080/- UvKv| GB wewbqvM Abygv`bhvM mxgvi ga nIqvi KviY GB AsKi Dci mivmwi 15% Ki iqvZ ne| Rbve Kwigi Ki iqvZ Ges bxU c`q Kii cwigvY wbgic cwiMYbv KiZ ne- gvU AvivchvM Ki = 28,000/- UvKv ev`t Ki iqvZ (68,080 UvKvi 15%) = 10,212/- UvKv c`q Ki = 17,788/- UvKv

ev`t Drm KwZZ Ki (K) evsK my` 10,000/- Gi 10% = 1,000/-

(L) jfvsk 1,35,000/- Gi 10% = 13,500/-

14,500/- UvKv

bxU c`q Ki = 3,288/- UvKv

A_vr Ki`vZvK Aewk c`q Ki 3,288/- UvKv wiUvb `vwLji c~e cwikva KiZ ne|

2| emiKvwi cwZvb KgiZ KgKZvi Avq Ges Ki cwiMYbvt emiKvwi cwZvb KgiZ Rbve nvmb 2015-2016 Ki eQi wbgic eZb I fvZv cqQbt

(K) gvwmK g~j eZb = 19,300/- UvKv

(L) 2wU Drme evbvm (19,300 2) = 38,600/- UvKv (M) wPwKrmv fvZv = 2,000/- UvKv

(N) Avcvqb fvZv = 300/- UvKv

(O) evox fvov fvZv = 7,720/- UvKv

(P) ^xKZ fwel Znwej wbqvMKZvi Puv`v = 24,000/- UvKv

41

ewMZ eenvii Rb wZwb Awdm nZ GKwU Mvox eiv cqQb| GQvov Rbve nvmb Mn mcw LvZ 50,000/- UvKv, Kwl LvZ 10,000/- UvKv, AvBwmwe BDwbU mvwUwdKU nZ jfvsk cvw 1,35,000/- UvKv Ges evsK my` LvZ 10,000/- UvKv Avq iqQ| jfvsk I evsK my`i Dci 10% nvi Drm AvqKi KZb Kiv nqQ| 30/06/2014 ZvwiL Zuvi bxU mc`i cwigvY 2,30,00,000/- UvKv|

Rbve nvmbi gvU Avq wbgicfve wbicY KiZ net (K) eZb LvZ Avq t

g~j eZb = (19,300 12) = 2,31,600/-

Drme evbvm = (19,300 2) = 38,600/-

wPwKrmv fvZv = (2,000 12) = 24,000/- ev` g~j eZbi 10% A_ev evwlK 1,20,000/-

hwU Kg (2,31,600 10%) = 23,160/- 840/-

Avcvqb fvZv= (300 12) = 3,600/-

evox fvov fvZv = (7,720 12)= 92,640/- ev` Kigy fvZvt

evwlK 3,00,000/- ev g~j eZbi 50%

(2,31,600 50%=) 1,15,800/- G

`ywUi ga hwU Kg 1,15,800/-

cv evox fvov fvZv Kigy mxgvi

AwZwi bv nIqvq GLvZ Kvb Avq wbiwcZ ne bv| k~b

hvZvqvZ myweav (g~j eZbi 5% wnme 11,580/-A_ev 60,000/- Gi ga hwU ewk) = 60,000/-

^xKZ fwel Znwej wbqvMKZvi Puv`v 24,000/-

eZb LvZ Avq = 3,58,640/- (L) Mn-mcw Avqt 50,000/- (M) Kwl Avq t 10,000/-

42

(N) Abvb m~i Avqt (A) jfvsk t

AvBwmwe I wgDPyqvj dv nZ jfvsk cvw 1,35,000/- UvKv hvi

ga 25,000/- UvKv ch Ki gy| 25,000/- UvKvi AwZwi AsK

KihvM Avq wnme MY ne| ZvB jfvsk Avq (1,35,000-25,000)= 1,10,000/-

(Av) evsK my` = 10,000/-

Abvb m~i Avq = 1,20,000/- gvU Avq = 5,38,640/-

Rbve nvmb wbiwcZ gvU Avq 5,38,640/- UvKvi wecixZ avhKZ Kii cwigvY Gfve cwiMYbv Kiv net

gvU Avq Kinvi Kii cwigvY c_g 2,50,000/- UvKv ch gvU Avqi Dci - k~b k~b Aewk 2,88,640/- UvKv ch gvU Avqi Dci 10% 28,864/- gvU = 28,864/-

Rbve nvmb cwZ gvm ^xKZ fwel Znwej 2,000/- UvKv Rgv Ki _vKb| wZwb 40,000/- UvKvi wZb eQi gqv`x mqc q KiQb Ges Rxeb exgvi wcwgqvg eve` evrmwiK 3,000/- UvKv w`qQb| GB wewbqvM I fwel Znwej Rgvi Rb wZwb 15% nvi Ki iqvZ cv neb hvi cwiMYbv bxP `Lvbv njvt (K) fwel Znwej Puv`v (2,000 12 gvm) 2 = 48,000/- UvKv (L) mq c wewbqvM = 40,000/- UvKv (M) Rxeb exgvi wcwgqvg c`vb = 3,000/- UvKv

gvU = 91,000/- UvKv

gvU Avqi 30% A_ev 1,50,00,000/- UvKv A_ev cKZ wewbqvM 91,000/- UvKvi ga hwU Kg mwU Ki iqvZi Rb Abygv`bhvM wewbqvMi mevP mxgv wnmve weePbv Kiv ne|

x^KZ fwel Znwej wbqvMKZvi Puv`v eZxZ Rbve nvmbi gvU Avq (5,38,640/- - 24,000/-)= 5,14,640/- Gi 30% u`vovq

43

1,54,392/- UvKv hv 1,50,00,000/- UvKvi Kg weavq Zv Ki iqvZi Rb wewbqvMi mevP Abygv`bhvM mxgv wnmve weewPZ ne| Rbve nvmbi cKZ wewbqvMi cwigvY 91,000/- UvKv| GB wewbqvM Abygv`bhvM mxgvi ga nIqvi KviY GB AsKi Dci mivmwi 15% Ki iqvZ chvR ne| Rbve nvmbi Ki iqvZ Ges bxU c`q Kii cwigvY wbgic cwiMYbv KiZ ne- gvU AvivchvM Ki = 28,864/-UvKv ev`t Ki iqvZ (91,000 UvKvi 15%) = 13,650/- UvKv c`q Ki = 15,214/- UvKv

Ki`vZvi bxU mc`i cwigvY 2,30,00,000/- hv 2 KvwU 25 j UvKvi AwaK nIqvq c`q AvqKii 10% nvi mviPvR chvR ne| mviPvRi cwigvY `vovq (15,214/- UvKvi 10%) 1,521/- UvKv| Ze b~bZg mviPvRi cwigvY 3,000/- UvKv| dj gvU c`q Ki ne (15,214/- + 3,000/-) = 18,214/-UvKv

ev`t Drm KwZZ Ki (K) evsK my` 10,000/- Gi 10% = 1,000/-

(L) jfvsk 1,35,000/- Gi 10% = 13,500/-

14,500/- UvKv

bxU c`q Ki = 3,714/- UvKv

3| GKRb GbwRI KgKZvi Avq Ges Ki cwiMYbv

wgR& mvjnv Rvgvb nK GKwU NGO Z KgiZ iqQb| wZwb 2014-2015 A_ eQi wbgic eZb fvZv cqQb t gvwmK g~j eZb = 30,000/- UvKv gvwmK evox fvov fvZv = 18,000/- UvKv

gvwmK wPwKrmv fvZv = 1,000/- UvKv

gvwmK hvZvqvZ fvZv = 3,000/- UvKv

44

wZwb cwfWU dv cwZ gvm 2,000/- UvKv Rgv `b| Zuvi wbqvMKZvI G dv mgcwigvY A_ Rgv `b| cwfWU dvwU Abygvw`Z bq| Zuvi bxU mcì cwigvY 1,90,00,000/- UvKv|

2015-2016 Ki eQi wgR& mvjnv Rvgvb nKi gvU Avq I Ki`vq bxP eYbv Kiv njvt

eZb LvZ Avqt

g~j eZb (30,000/- 12) = 3,60,000/-

evox fvov fvZv (18,000/- 12) = 2,16,000/- ev` Ki AevnwZ cv t

g~j eZbi 50% = 1,80,000/- A_ev 3,00,000/- Gi ga hwU Kg = 1,80,000/- KihvM evoxfvov fvZv = 36,000/-

wPwKrmv fvZv (1,000 12) = 12,000/- ev` g~j eZbi 10% A_ev evwlK 1,20,000/-

hwU Kg = 36,000/- k~b

hvZvqvZ fvZv (3,000/- 12) = 36,000/- ev`t 30,000/- 6,000/-

eZb LvZ Avq = 4,02,000/- gvU Avq = 4,02,000/-

Ki`vq cwiMYbv

c_g 3,00,000/- UvKv ch k~b Aewk 1,02,000/- UvKv ch 10% nvi 10,200/- c`q Ki = 10,200/-

Ki`vZvi cwfWU dvwU Abygvw`Z bv nIqvq dv Ki`vZv I wbqvMKZvi c`vbKZ Puv`vi Rb Kvb AvqKi iqvZ chvR ne bv| Ki`vZvi bxU mcì cwigvY 1,90,00,000/- UvKv hv mviPvR Avivci j bxU mcì mevP mxgv 2 KvwU 25 j UvKvi Kg nIqvq c`q Kii Dci Kvb mviPvR AvivwcZ ne bv|

45

4| GKRb wkKi Avq Ges Ki cwiMYbvt Rbve Avyj Revi emiKvwi BsiRx gvagi GKwU we`vjq wkKZv Kib| 30 Ryb, 2015 ZvwiL ch mgq weMZ 12 gvm Zvi Avq wQj wbgict

eZb LvZt gvwmK g~j eZb 30,000/- UvKv evox fvov fvZv 12,750/- UvKv

wPwKrmv fvZv 1,000/- UvKv

Drme evbvm- `ywU g~j eZbi mgvb|

GQvov, wZwb cwZ gvm Abygvw`Z cwfWU dv Puv`v c`vb Kib 3,000/- UvKv| wbqvMKvix KZcI mgcwigvY AsK D Znwej Rbve Avyj Revii c Puv`v w`q _vKb|

Rbve Avyj Revi cvBfU wUDkbx _KI DcvRb Ki _vKb| wZwb gvm gvU 06 (Qq) evP Qv covb| cwZ evP Qv msLv 06 (Qq) Rb| cwZ Qv _K wZwb mvbx MnY Kib gvwmK 4,000/- UvKv| wZwb wbRi evmvZB Qv covb| 30 Ryb, 2015 ZvwiL Ki`vZvi bxU mc`i cwigvY wQj 2,30,00,000/- UvKv|

2015-2016 KieQi Ki`vZvi gvU Avq I c`q Kii cwigvY wbic t

eZb LvZt

gvwmK g~j eZb (30,000 12) 3,60,000/-

evox fvov fvZv (12,750 12) 1,53,000/-

ev`t Kigy (g~j eZbi 50%) 1,80,000/- k~b

wPwKrmv fvZv (1,00012) 12,000/-

ev`t g~j eZbi 10% A_ev evwlK 1,20,000/-, hwU Kg

36,000/-

k~b

Drme evbvm (30,0002) 60,000/-

Abygvw`Z cwfWU dv wbqvMKZvi

Puv`v (3,000 12)

36,000/-

eZb LvZ Avq = 4,56,000/- Abvb Drm LvZ Avqt

46

wUDkbx _K cv Avq (6 evP 6

Rb 4000 12 gvm)

17,28,000/-

gvU Avq = 21,84,000/-

Ki`vq cwiMYbv

(K) c_g 2,50,000/- UvKv ch gvU Avqi Dci - k~b (L) cieZx 4,00,000/- UvKv ch gvU Avqi Dci 10% 40,000/- (M) cieZx 5,00,000/- UvKv ch gvU Avqi Dci 15% 75,000/- (N) cieZx 6,00,000/- UvKv ch gvU Avqi Dci 20% 1,20,000/- (O) Aewk 4,34,000/- UvKv gvU Avqi Dci ---- 25% 1,08,500/-

c`q Ki = 3,43,500/-

Ki iqvZt cwfWU dvwU Abygvw`Z nIqvq Ki`vZv I wbqvMKZvi Puv`vi Dci

Ki`vZv AvqKi iqvZ cveb| G evwlK gvU Puv`v (6,00012) = 72,000/- UvKvi Dci 15% A_vr 10,800/- UvKv Ki iqvZ wnmve c`q Ki nZ ev` hve| dj bxU c`q Kii cwigvY ne (3,43,500- 10,800) = 3,32,700/- UvKv|

Ki`vZvi bxU mc`i cwigvY 2 KvwU 30 j UvKv hv mviPvR Avivci j bxU mc`i mevP mxgv 2 KvwU 25 j UvKvi AwaK nIqvq bxU c`q Ki 3,32,700/- UvKvi Dci 10% nvi mviPvR eve` (3,32,700

10%) = 33,270/- UvKv AwZwi Ki c`q ne| dj Ki`vZvK gvU AvqKi c`vb KiZ ne (3,32,700/- + 33,270/-) = 3,65,970/- UvKv|

5| GKRb wkxi Avq Ges Ki cwiMYbvt

wgR& mwjbv LvZzb GKRb Kwkx| Zuvi wbR^ GKwU Mvbi `j iqQ| wewfb Abyvb wZwb Z uvi `j wbq Mvb cwiekbi gvag Avq Ki _vKb| 2014-2015 A_ eQi Zuvi Avq I eqi cwimsLvb wQj G iKgt

wewfb Abyvb msMxZ cwiekbi gvag cvw wQj- 10,00,000/-

47

Zuvi wbR^ `j 3Rb mnwkx, 3 Rb hwkx, 2 Rb ZejPx iqQ| ZvìK eZb eve` c`vb Kiv nqwQjt

eZb LvZt 3 Rb mnwkx---- 3 6000 12 gvm 2,16,000/-

3 Rb hwkx--- 3 5000 12 gvm 1,80,000/-

2 Rb ZejPx---- 2 3000 12 gvm 72,000/-

wkxì Wm I hvZvqvZ eve` LiP wQj h_vg 15,000/- UvKv I 2,000/- UvKv|

2015-2016 KieQi wgR& mwjbv LvZzb Gi gvU Avq I c`q AvqKi ne wbgict msMxZ cwiekb nZ Mm cvw- 10,00,000/-

ev` eqmg~nt

1| eZb eve` mnwkx -------- 2,16,000/-

hwkx -------- 1,80,000/- ZejPx --------- 72,000/-

4,68,000/-

2| Wm I hvZvqvZ -- 17,000/- 4,85,000/-

gvU Avq = 5,15,000/-

Ki`vq cwiMYbv

(K) c_g 3,00,000/- UvKv ch gvU Avqi Dci -- k~b (L) cieZx 2,15,000/- UvKv ch gvU Avqi Dci --

10% 21,500/-

gvU c`q Ki = 21,500/-

6| GKRb wPwKrmKi Avq Ges Ki cwiMYbvt Rbve Avyj Kvì GKwU emiKvwi nvmcvZvj gwWwmb wefvMi cavb wnme wbqvwRZ| wZwb 30/06/2015 ZvwiL mgv eQi bxP `qv eZb fvZv cqQbt

48

eZb LvZt gvwmK g~j eZb 25,600/- UvKv evox fvov fvZv 12,020/- UvKv

wPwKrmv fvZv 500/- UvKv

Drme fvZv `ywU g~j eZbi mgcwigvY 51,200/- UvKv

wZwb x^KZ fwel Znwej Pvu`v c`vb Kib gvwmK 5,000/- UvKv| wbqvMKZvI mgcwigvb Puv`v c`vb Kib| ^xKZ fwel Znweji Rgv nZ eQi my` AwRZ nqQ 20,000/- UvKv| wZwb GKwU Zdwmwj evsKi wWcvwRU cbkb xg (wWwcGm) gvwmK 6,000/- UvKv wnme Rgv c`vb KiQb| wZwb K GP ZvwjKvfz Kvcvbxi kqvi q 10,00,000/- UvKv wewbqvM KiQb| GQvov wZwb 5,00,000/- UvKvi mqc q KiQb|

Ki`vZv cvBfU cvKwUm Ki _vKb| wZwb cwZw`b Mo 10 Rb bZyb ivMx I 30 Rb cyivZb ivMx `Lb| bZzb ivMxi wd 500/- UvKv I cyivZb ivMxi wd 300/- UvKv| Ki`vZv ckvLvZi Rb Kvb LvZvc msiY Kib bv|

2015-2016 KieQi Rbve Avyj Kv`i Gi gvU Avq I AvqKi cwiMYbv bxP `Lvbv njt eZb LvZt evwlK g~j eZb

(25,600/- 12)

3,07,200/-

Drme fvZv (25,600/-2) 51,200/-

evox fvov fvZv

(12,020/- 12)

144,240/-

ev` Kigy g~j eZbi 50%

153,600/- k~b

wPwKrmv fvZv (500 12) 6,000/-

ev` g~j eZbi 10% A_ev evwlK 1,20,000/-, hwU Kg

6,000/- k~b

^xKZ fwel Znwej

49

wbqvMKZvi Puv`v (5000 12 gvm)

60,000/-

^xKZ fwel Znweji AwRZ m~`

20,000/-

ev` Kigy (g~j eZbi 1/3 Ask A_ev 14.5%, G y`qi ga hwU Kg)

20,000/- k~b

eZb LvZ Avq = 4,18,400/- ckv LvZ Avqt

bZyb ivMx

(10Rb 300w`b 500UvKv)

15,00,000/-

cyivZb ivMx

(30Rb 300w`b 300UvKv)

27,00,000/-

gvU cvw = 42,00,000/- ev`t ckvi mv_ mswk LiP (wnmve msiY Kib bv weePbvq AvbygvwbK 1/3 Ask)

14,00,000/-

ckv LvZ bxU Avq = 28,00,000/- gvU Avq = 32,18,400/-

Ki`vq cwiMYbv

(K) c_g 2,50,000/- UvKv ch gvU Avqi Dci ---

k~b

(L) cieZx 4,00,000/- UvKv ch gvU Avqi Dci --

10% 40,000/-

(M) cieZx 5,00,000/- UvKv ch gvU Avqi Dci --

15% 75,000/-

(N) cieZx 6,00,000/- UvKv ch gvU Avqi Dci --

20% 1,20,000/-

(O) Aewk 14,68,400/- UvKv Avqi Dci ----------

25% 3,67,100/-

c`q Ki = 6,02,100/-

50

ev` Ki iqvZt wewbqvMt ^xKZ fwel Znwej evwlK Puv`v

(5000 12gvm) 2

1,20,000/-

wWwcGm -G evwlK Rgv (6,000 12) = 72,000/-

wK mevP Abygv`bhvM mxgv 60,000/- UvKv

60,000/-

mqc q ----------------------- 5,00,000/-

K GP ZvwjKvf Kvcvbxi kqvi wewbqvM

10,00,000/-

gvU cKZ wewbqvM = 16,80,000/- wewbqvMi mevP mxgvt gvU Avq nZ ^xKZ fwel Znwej wbqvMKZvi Puv`v eZxZ gvU Avq ( 32,18,400/- - 60,000/-) =

31,58,400/-UvKvi 30% 9,47,520/-

A_ev 1,50,00,000/-

A_ev cKZ wewbqvM 16,80,000/- Gi ga hwU Kg A_vr 9,47,520/- Gi Dci 15% nvi Ki iqvZ chvR ne

1,42,128/-

bxU c`q Ki = 4,59,972/-

7| GKRb eemvqxi Avq Ges Ki cwiMYbvt

Rbve iwk`, eqm 66 eQi, GKwU wWcvU gUvj vii gvwjK| 30/06/2015 ZvwiL mgv eQii wnmve weeiYxZ wZwb GB Z_ c`vb Kibt

weq 1,20,00,000/- UvKv

Mm gybvdv 18,00,000/- UvKv

jvf-wZ wnmvei wewfb LvZ LiP `vex

10,00,000/- UvKv

bxU gybvdv = 8,00,000/- UvKv

51

G eQi wZwb 30,000/- UvKv AwMg AvqKi cwikva KiQb Ges 1,20,000/- UvKvi mqc q KiQb|

2015-2016 Ki eQi Ki`vZvi 8,00,000/- UvKv gvU Avqi Dci c`q Kii cwigvY wbgic cwiMYbv Ki njvt

Ki`vq cwiMYbv (65 eQii Dai cyiyl Ki`vZv`i Kigy Avqi mxgv 3,00,000/-)

(K) c_g 3,00,000/- UvKv ch gvU Avqi Dci ---

k~b

(L) cieZx 4,00,000/- UvKv ch gvU Avqi Dci -

10% 40,000/-

(M) Aewk 1,00,000/- UvKv ch gvU Avqi Dci -

15% 15,000/-

c`q Ki = 55,000/- ev` Ki iqvZt wewbqvMt mqc q 1,20,000/-

wewbqvMi mevP mxgvt gvU Avqi 30% 2,40,000/-

A_ev 1,50,00,000/-

A_ev cKZ wewbqvM 1,20,000/- UvKv Gi ga hwU Kg A_vr 1,20,000/- UvKv wewbqvMi Dci 15% nvi KiiqvZ chvR ne -

18,000/-

bxU c`q Ki = 37,000/- ev`t AwMg cwikvwaZ Ki = 30,000/- wiUvbi mv_ cwikvahvM Ki = 7,000/-

52

cg fvMt cwimc`, `vq I eq weeiYx (statement of assets

and liabilities) Ges Rxebhvvi gvb mwKZ Z_ weeiYx

cwimc`, `vq I eq weeiYx (dig AvBwU-10we, AvBwU-10wewewe I

AvBwU-10wewewewe)

AvBwU-10wet h mKj Ki`vZv cPwjZ wiUvb dig A_vr AvBwU-11M Gi gvag AvqKi wiUvb `vwLj Kieb Zvì G weeiYxwU chvR ne| AvBwU-10wewewet h mKj eZbfzK Ki`vZv mnRxKZ wiUvb dig A_vr AvBwU-11O Gi gvag AvqKi wiUvb `vwLj Kieb Zvì G weeiYxwU chvR ne| AvBwU-10wewewewe t eemv ev ckvi 3 j UvKv ch Avq wewk Ki`vZvì ga h mKj Ki`vZv mnRxKZ wiUvb dig A_vr AvBwU-11P Gi gvag AvqKi wiUvb `vwLj Kieb Zvì G weeiYxwU chvR ne|

ew-Ki`vZvi mcì cwigvY hv-B nvK bv Kb ZuvK mc` I `vqi weeiYx Ges Rxeb hvvi gvb mcwKZ Z_ weeiYx c~iY KiZ ne| h mKj Ki`vZv cPwjZ wiUvb digi (AvBwU-11M) gvag Zuvì AvqKi wiUvb `vwLj Kieb m mKj Ki`vZv AvBwU 10we, h mKj eZbfzK Ki`vZv AvBwU-11O Gi gvag AvqKi wiUvb `vwLj Kieb m mKj Ki`vZv AvBwU-10wewewe Ges h mKj ckvRxwe ev eemvqx Ki`vZv AvBwU- 11P Gi gvag AvqKi wiUvb `wLj Kieb m mKj Ki`vZv AvBwU-10wewewewe c~iYi gvag Zuvì m` I `vqi weeiYx `vwLj Kieb|

Avq eQii kl ZvwiL (hgb 2015-2016 Ki eQii Rb 30/06/2015 Bs ZvwiL) h mc` I `vq iqQ Ki`vZvK Zv mc` I `vq weeiYxZ `LvZ ne| Ki`vZv Zuvi wbRi, Zuvi x ev v^gx (Zuviv wiUvb `vwLjKvix bv nj) ev bvevjK mvbi hveZxq cwimc` I `vq, mc` I `vq weeiYxZ `Lveb|

mc` I `vqi weeiYxZ `Lvbv Kvb mc` wKfve AwRZ nqQ Zvi evLv _vKZ ne| A_vr Kvb mc` Kbv nq _vKj qg~j eve` cwikvwaZ A_i Drm mcK Z_ w`Z ne| Ki`vZv hw` Kvb mc` `vb wnme cq _vKb Zvnj `vbKvixi bvg, wVKvbv I B-wUAvBGb DjL KiZ

53

ne Ges `vbi ^c cgvbw` `vwLj KiZ ne| Ki`vZv wbRI hw` Kvb ew ev cwZvbK `vb Kib ev FY w`q _vKb, Zvnj whwb `vb ev FY MnY KiQb Zuvi bvg, wVKvbv Ges wUAvBGb DjL KiZ ne|

Ki`vZv hw` Kvb evsK, cwZvb ev Kvb ewi KvQ _K FY wbq _vKb Zvnj Zv mc` I `vqi weeiYxi ev`t `vqmg~n A_ev BsiRx digi Less:Liabilities Ask `LvZ ne|

m`, `vq I eq weeiYx c~iYi wbgwjwLZ welqwj cvjb KiZ net

m` weq ev n vi ev b bv nIqv ch Zvi q ev AwRZ g~j c`kb Ki hZ ne;

bZzb mc` q Kij Zvi qg~j c`kb KiZ ne;

mc` ARb Kij (`vb ev DivwaKvi m~) ARbKvjxb mgqi AvbygvwbK evRvig~j c`kb KiZ ne;

h Kvb mc` Zv q ev Ab h Kvbfve AwRZ nvK bv Kb Zv mc` weeiYxZ NvlYv Kiv bv nj AvqKi AvBb Abyhvqx Zv MvcbKZ mc` wnme MY ne|

mcì gvU cwiew A_vr mcì cwiew Ask cv AsKi mv_ cvwievwiK eq hvM Ki h hvMdj cvIqv hve Zv gvU m` cwiew Ask `LvZ ne| Acic mcì cwiew FYvZK nj Zv _K cvwievwiK eq weqvM Ki h cv_K cvIqv hve Zv gvU m` cwiew Ask `LvZ ne|

AwRZ Znwej Ask weePbvaxb Ki eQi wiUvY c`wkZ Avq, Ki AevnwZ cv I Kigy Avq Ges Ab Kvb cvw _vKj `LvZ ne|

cv_K ejZ mì gvU cwiew Ges AwRZ Znwej mg~n Gi hvMdji cv_K eySvbv nqQ| mvaviYfve AwRZ Znweji hvMdj viv mcì gvU cwiewi msKzjvb nZ ne| mcì cwiew AwRZ Znweji PvBZ ekx nj Ges Zvi Kvb mvlRbK evLv bv _vKj mcì GB AwZwi AsK Ki`vZvi nvZ AevLvwqZ Avq wnme KihvM ne|

54

Rxebhvvi gvb mcwKZ Z_ weeiYx ev

dig AvBwU-10wewe c~iYi wbqg

h mKj Ki`vZv cPwjZ wiUvb dig A_vr AvBwU-11M Gi gvag AvqKi wiUvb `vwLj Kieb Zvì G weeiYxwU chvR ne|

h mKj eZbfzK Ki`vZv Ges ^ Avqwewk ckvRxex I eemvqx Ki`vZv mnRxKZ wiUvb dig A_vr AvBwU-11O I AvBwU-11P Gi gvag AvqKi wiUvb `vwLj Kieb Zvì G G weeiYxwU chvR ne bv|

GB weeiYxZ Ki`vZvi bvg, wUAvBGb Ges Avq eQi Rxebhvvi wewfb welqi LiP DjL KiZ ne| wiUvbi G msv QKwU c~iYi wbqg bxP eYbv Kiv njv-

wgK bs-1t GB Ni Ki`vZv I Zvi cwievii wbfikxj m`mì fiY cvlY eve` LiPi AsKwU wjLZ ne|

wgK bs-2t GB Ni Drm KU bqv Ki Ges wbR Rgv `qv ev cwikva Kiv Kii cwigvY wjLZ ne| GKB mv_ Avq eQii ga Ab Kvb Ki eQii Ki cwikva Kiv nj Zv DjL KiZ ne|

wgK bs-3t GB Ni evox fvov eve` LiPi AsK wjLZ ne| fvov evox bv nj gei Ni wbRi evox, wcZvi evox, wbqvM KZv c` evox A_ev Ab Kviv nj m Z_ wjLZ ne| wbR evoxi iYveY eq ( hgb ciKi, mvwfm PvR BZvw`) hw` _vK Ze Zv GLvb wjLZ ne|

wgK bs-4t GB Ni hvbevnb welq hveZxq eq hgb-Rvjvbx, iYveY, WvBfvii eZb BZvw` LvZ eqi gvU cwigvY wjLZ ne|

wgK bs-5t GB Ni we y`r wej eve` cwikvwaZ AsKi cwigvY wjLZ ne|

55

wgK bs-6t GB Ni AvevwmK cvwbi wej eve` cwikvwaZ AsKi cwigvY wjLZ ne|

wgK bs-7t GB Ni AvevwmK Mvm wej eve` cwikvwaZ AsKi cwigvY wjLZ ne|

wgK bs-8t GB Ni AvevwmK Uwjdvb wej eve` cwikvwaZ AsKi cwigvY wjLZ ne|

wgK bs-9t GB Ni mvbì jLvcov eve` h cwigvY LiP nqQ Zv wjLZ ne|

wgK bs-10t Ki`vZv wbR eq we`k gY Ki _vKj we`k gY eve` hveZxq LiP GB Ni wjLZ ne|

wgK bs-11t wewfb Drme hgb-weq, Rbw`b BZvw` eve` Kvb LiP A_vr Dcii wgK 1 nZ 10 G ewYZ eqi evBi Ab Kvb nq _vKj m LiP, wPwKrmv LiP Ges KvDK A_ `vb (gift) Kiv nq _vKj m `vbi AsK G Ni wjLZ ne|

Rxebhvvi gvb mcwKZ Z_ weeiYx ev dig AvBwU-10weweZ DwjwLZ LiPmg~ni hvMdj wiUvb digi 15(K) bs wgK DjL KiZ ne|

eZbfzK Ki`vZvì ga hviv AvBwU-11O Ges eemv ev ckvi Avqi hviv AvBwU-11P Gi gvag AvqKi wiUvb `vwLj Kieb Zvì Rb Rxebhvvi gvb mcwKZ Z_ weeiYx ev dig AvBwU-10wewe `vwLj evaZvg~jK bq|

wUAvBGb dig wKfve c~iY KiZ ne

RvZxq ivR^ evWi AvqKi wefvM bZzb Ki`vZv wnme wbewZ nIqvi Rb Ki`vZv mbvKiY bî (TIN) AbjvBb MnYi myhvM iqQ| G msv IqemvBU www.incometax.gov.bd G ewYZ wb `kbv AbymiY Ki GKRb ew-Ki`vZv RvZxq cwiPq c (NID) mn wKQz cqvRbxq Z_ mieivn Ki h Kvb vb _K TIN wbeb Ki Gic e-TIN mb` Lye A

56

mgqi ga msMn KiZ cvieb| G welq cieZx Aavq we vwiZ eYbv Kiv nqQ|

AbjvBbi gvag Kvb KviY e-TIN MnY mg_ bv nj GKRb ew Ki`vZv gvbyqvj cwZZI mswk AvqKi mvKj ev Ki Z_ I mev K ì mnvqZvq Ki`vZv wnme wbewZ nZ cvieb| G Rb Kvb ewK bZzb Ki`vZv wnme wUAvBGb cvwi Rb c_gB y`B c wUAvBGb dig c~iY Ki mswk AvqKi mvKj ev mev K ` `vwLj KiZ ne| cwiwk O-Z bgybv wUAvBGb dig `qv nqQ| BsiRxZ Ges eo Ai (Capital Letter) viv GB digwU c~iY KiZ ne| cwZwU Ni GKwU Ki Ai wjLZ ne Ges cwZwU ki ci GKwU Ni duvKv ivLZ ne| BZvc~e Ab Kvb AvqKi mvKj nZ wUAvBGb MnY Kibwb Ges c` Z_ mwVK iqQ GB cwZcv`bmn Ave`bKvixK vî KiZ ne|

wUAvBGb digi mv_ wbgwjwLZ `wjjvw` mshvRb KiZ net

Ave`bKvixi cvmcvU mvBRi y`B Kwc Qwe;

RvZxq cwiPqc/cvmcvUi mZvwqZ dUvKwc;

Qwe ev Abvb KvMRc c_g kYxi MRUW KgKZv, IqvW Kwgkbvi A_ev h Kvb wUAvBGbavix Ki`vZv KZK mZvwqZ nZ ne|

wUAvBGb Ave`b digi wZxq cvq Ave`bKvixi vîi RvqMvi bxPi AskUzKz mswk AvqKi mvKj c~iY Kie|

57

l fvMt e-TIN cwZ

e-TIN cwZ Gi gvag wKfve Registration/Re-registration c~eK wUAvBGb MnY Kieb

RvZxq ivR^ evW 1 RyjvB 2013 nZ cyivbv 10 (`k) wWwRUi wUAvBGbi cwieZ bZyb 12 (evi) wWwRUi wUAvBGb ceZb KiQ| be cewZZ e-TIN cwZ Z BUvibUi gvag cyivbv Ki`vZvMY Re-registration Ges bZyb Ki`vZvMY Registration Gi gvag 12 (evi) wWwRUi wUAvBGb MnY KiZ cvieb| e-TIN cwZ Z wUAvBGb MnYi Rb Ki`vZv`i RvZxq ivR^ evWi wbavwiZ IqemvBU www.incometax.gov.bd evDR Ki cqvRbxq Z_ c`vb mvc Registration/Re-registration Kvhg mb KiZ ne| e-TIN cwZ Z Registration/Re-registration mb KiZ cZK Ki`vZvK c_g Zvi BDRvi ID Zix KiZ ne| BDRvi ID Zix Kivi Rb www.incometax.gov.bd IqemvBU cek Ki Register gbyZ wKK KiZ ne|

58

Register gbyZ wKK Kivi ci bxPi digwU `kgvb ne t

59

UserRegistrationForm:

60

User Id: BDRvi h bvg jM Bb KiZ Pvb Zv GLvb UvBc Kieb

Ges Zv AekB Kgc 8 (AvU) character nZ ne|

Password: GLvb Mvcbxq cvmIqvW UvBc KiZ ne Ges Zv

AekB Kgc 4 (Pvi) character nZ ne|

Retype Password: cybivq cvmIqvWwU UvBc KiZ ne|

Security Question: cvmIqvW fzj Mj cybivq Zv Dvii Rb

cQì Security Question wmj KiZ ne|

Security Answer: GLvb Security Question Gi mwVK Di

UvBc KiZ ne|

Country: GLvb `ki bvg wmj KiZ ne (aygv we`kxì

Rb)|

Mobile Number: GLvb Ki`vZvi mPj gvevBj bîwU c`vb

KiZ ne| DjL GKwU gvevBj bî eenvi Ki aygv GKwU

BDRvi Zix Kiv hve|

Email Address: Ki`vZv BQv Kij Zvi E-mail Address

c`vb KiZ cvieb|

Verification Letters: GB UUe UewUi Dci c`wkZ

character jv mwVKfve UvBc KiZ ne| eySZ mgmv nj Try

Again evUb wKK Ki cybivq c`wkZ character jv UvBc

KiZ ne|

digwUi mKj Z_ mwVKfve c~iYcyeK Register evUb wKK Kij

61

q^swqfve Dcii dig c` gvevBj bî SMSGi gvag GKwU KvW cwiZ ne Ges wb wbi wPi Mobile Activation digwU c`wkZ ne| Dci c`wkZ digi e-TIN Activation Code UU e SMS Gi gvag cv GKwUfkb KvWwU UvBc Ki Activate evUb wKK Kij BDRvi Zixi cwqvwU mb ne Ges wUAvBGb Registration/Re-registration Gi Rb wmg mivmwi jMBb ne Ges wb wbi wP c`wkZ ne| Ki`vZv BQv Kij cieZxZ h Kvb mgq User Id Ges Password c` vbi gvag wmg jMBb KiZ cvieb|

TIN Registration/Re-registration cwqvt

cyivbv Ki`vZv A_vr hvì 10 (`k) wWwRUi wUAvBGb AvQ Zvì Re-registration cwqv mb KiZ ev hviv bZzb Ki`vZv Zvì Registration cwqv mb KiZ evg cvki gbyZ TIN Application evUbwU wKK Kij Ges wb wbi digwU c`wkZ ne|

62

Dci c`wkZ dig wbi Z_ mg~n mwVKfve c~iY KiZ net

Taxpayer Status/ Ki`vZvi aiY (a) t GLvb c` option

nZ Individual->Bangladeshi Resident wmj KiZ ne|

Ze hw` Kvb Ki`vZv we`kx nb Ze wZwb Ab Ackb wmj KiZ

cvieb|

(b) t h mKj Ki`vZvi RvZxq cwiwPwZ bî AvQ Zviv Individual->Bangladeshi Resident->Major (With NID) wmj Kieb| Ze hw` Kvb Ki`vZvi RvZxq cwiwPwZ bî bv _vK A_ev we`kx nb Ze wZwb Ab Ackb wmj Ki wUAvBGb MnY KiZ cvieb|

Registration Type/ iwRkbi aiYt cyivbv Ki`vZvMY Re-

registration wmj Kieb Ges bZzb Ki`vZvMY Registration

wmj Kieb |

Existing (10 digit) TIN / eZgvb wUAvBGbt GLvb cyivbv

Ki`vZvi 10 wWwRUi wUAvBGb bîwU UvBc KiZ ne|

G chvq hw` cyivbv Ki`vZvì wmg nZ Ki`vZvi Awa Abyhvqx mvKj wbw ` Kiv hvq Ze cieZxZ c`wkZ General

63

Information digwU c`wkZ ne, Ab_vq bZzb Ki`vZvi bvq Awa wbevPbi Z_i Rb wbi digwU c`wkZ ne|

Dci c`wkZ dig wbi Z_ mg~n mwVKfve c~iY KiZ net Main Source of income/ Avqi cavb Drm t GLvb Ki`vZvi

Avqi cavb Drm hgb PvKzix, ckv, eemv A_ev Abvb Avqi Drm

wmj KiZ ne|

Location of main source of income t GLvb h Rjvq

Ki`vZvi g~j Avqi Drm h_vt PvKix, eemv ev Abvb Avq mwKZ

Kvhvejx cwiPvwjZ/DrmvwqZ nq Zv wbevPb KiZ ne| Ki`vZvi

Avqi cavb Drmi Kvhvjq h Rjvq Aew Z Zv wbevPb KiZ ne|

hgb hw` Kvb Ki`vZvi Avqi cavb Drm PvKzix nq Ze Zvi Kg j

h Rjvq Aew Z Zv wmj KiZ ne Avi hw` Ki`vZvi Avqi cavb

Drm eemv nq Ze wZwb Zvi eemv h Rjvq Aew Z Zv DjL

Kieb|

Type of Employer/Service Locationt GLvb Ki`vZvi

Avhi cavb Drm Gi Dci wfw Ki Ackb c`wkZ ne| hw`

Ki`vZvi Avqi cavb Drm Service nq Ze ZvwjKv nZ cwZvbi

64

aiY A_ev cwZvbi bvg wmj KiZ ne| cieZxZ Dcii

wmjKkb Gi Dci wbfi Ki Ki`vZvK cwZvbi bvg UvBc KiZ

ne| hw` Ki`vZv ckvRxex (hgb Wvvi, Bwwbqvi, AvBbRxex,

PvUvW GKvDbUU, AvBwUwc BZvw`) nb Ze wZwb ckv wmj

Kieb|

Business (Individual/Firm)t hw` Ki`vZvi Avqi cavb Drm

eemv nq (ew gvwjKvbvaxb) Ze eemvi aiY c`wkZ ZvwjKv nZ

wmj KiZ ne| Ze hw` eemvi aiY ZvwjKvq bv _vK Ze Zvui

G Location wmj KiZ ne Ges cieZxZ eemvi wVKvbv

c` ZvwjKv nZ wmj KiZ ne|

Otherst hw` Ki`vZvi Avqi cavb Drm PvKzix, eemv A_ev ckv

eZxZ nq Ze Zvui eZgvb wVKvbv Abyhvqx Location wmj KiZ

ne|

Dcii Z_ mg~n mwVKfve cyiY Ki Go to Next evUb wKK Kij wbgi digwU c`wkZ ne|

65

Taxpayers Name/Ki`vZvi bvg: GLvb RvZxq cwiPqc Abyhvqx

BsiRxZ bvg UvBc KiZ ne|

Gender/wj: GLvb Ki`vZv cyil nj Male Ges bvix nj

Female wmj KiZ ne|

Taxpayers National ID Number/RvZxq cwiwPwZ b^it GLvb

Ki`vZvi RvZxq cwiwPwZ b^i UvBc KiZ ne|

66

Date of Birth (DoB)/RbZvwiLt RvZxq cwiPqc Abyhvqx Rb

ZvwiL emvZ ne|

Fathers Name/wcZvi bvg: GLvb wcZvi bvg BsiwRZ UvBc

KiZ ne|

Mothers Name/gvZvi bvg: GLvb BsiRxZ gvqi bvg UvBc

KiZ ne|

Name of Spouse/^vgx ev xi bvg: GLvb BsiRxZ v^gx ev xi

bvg UvBc KiZ ne|

Mobile Number/gvevBj bî: GLvb gvevBj bî UvBc KiZ

ne|

Facsimile/dv: GLvb hw` Ki`vZvi dv bî _vK Ze Zv

UvBc KiZ ne|

Email/BgBj: GLvb Ki`vZvi BgBj wVKvbv hw` _vK Ze Zv

UvBc KiZ ne|

Current Address: GLvb Ki`vZvi eZgvb wVKvbv BsiRxZ UvBc

KiZ ne Ges c` ZvwjKv nZ District Ges Thana wmj

KiZ ne|

Permanent Address: GLvb Ki`vZvi vqx wVKvbv BsiRxZ

UvBc KiZ ne Ges c` ZvwjKv nZ District Ges Thana wmj

KiZ ne|

Other Address: GLvb Ki`vZvi Abvb wVKvbv (hgb: Kg j,

dvix BZvw`) BsiRxZ UvBc KiZ ne (hw` _vK) Ges c`

ZvwjKv nZ District Ges Thana wmj KiZ ne|

Dcii Z_ mg~n mwVKfve cyiY Ki Go to Next evUb wKK Kij wbgi digwU c`wkZ ne|

67

GLvb c` Z_mg~n wVK AvQ wKbv Zv GKevi hvPvB Ki hw` Kvb fyj bv _vK Ze cyivbv Ki`vZv`i I hereby affirm that all information given above is correct & complete Ges bZzb

Ki`vZv`i I hereby affirm that all information given above is correct & complete Gi evgcvk c`wkZ PKe wUK wP w`q Submit Application evUb wKK KiZ ne| Ze fyj _vKj Back to Previous evUb wKK KiZ ne Ges Z_ cybivq mwVKfve UvBc Ki Dci ewYZ cwqvwU mb Ki Submit Application evUb wKK KiZ ne|

68

GLvb c` Z_mg~n wVK mwVK _vKj evsjv`k wbevPb Kwgkbi WvUveRi mv_ Z_ hvPvB Ki wUAvBGb b^imn wbgi Z_ mg~n wb c`wkZ ne|

69

Gchvq wUAvBGb mvwUwdKU `Lvi Rb View Certificate evUb wKK KiZ ne| View Certificate evUb wKK Kij wb wUAvBGb mvwUwdKU c`wkZ ne|

Gchvq wUAvBGb mvwUwdKU wcU Kivi Rb Print Certificate evUb wKK KiZ ne| hw` KD wbRi KwcDUvi mf KiZ Pvq Zvnj Save Certificate evUb wKK Kij KwDUvi mf ne|

70

hw` KD BgBj KiZ Pvq Zvnj Email Certificate evUb wKK Kij wb bZzb GKwU DBv c`wkZ ne Ges mLvb BgBj GWm wjLZ ne Zvici Send evUb wKK Kij wUAvBGb mvwUwdKU Zvui BgBj m ne| we vwiZ RvbZ evDR Kibt www.incometax.gov.bd

71

cwiwk

72

cwiwk K

AvqKi Aav`k, 1984 (1984 Gi 36bs Aav`k) Gi Aaxb AvqKi wiUvb dig

chvR wUK () wP w`b

^wbaviYx mveRbxb ^wbaviYx mvaviY

1| Ki`vZvi bvgt .....................................................................................

2| RvZxq cwiPq c b^i (hw` _vK)t ...........................................................

3| BDwUAvBGb (hw` _vK)t - -

4| wUAvBGbt - -

5| (K) mvKjt (L) Ki Ajt

6| Ki ermit 7| AvevwmK ghv`vt wbevmx / Awbevmx

8| ghv`vt ew dvg ew msN wn`y Awef cwievi

9| eemv cwZvb/wbqvMKvixi bvg (chvR )t

10| x/^vgxi bvg (Ki`vZv nj wUAvBGb DjL Kib)t

11| wcZvi bvgt

12| gvZvi bvgt

13| R ZvwiL (ewi )t

w`b gvm ermi

14| wVKvbvt (K) eZgvbt

(L) vqxt

15| Uwjdvbt Awdm/eemv ................................. AvevwmKt.............................

16| fvU wbeb b^i (hw` _vK)t .........................................................................

mvwbZ Ki`vZv nvb mgqgZ wiUvb w`b

Rwigvbv cwinvi Kib

ew kYx I Abvb Ki`vZvi Rb

(Kvcvbx eZxZ)

Ki`vZvi Qwe

(Qwei Dci mZvqb

Kib)

AvBwU-11 M

73

Ki`vZvi Avq weeiYx

................. ZvwiL mgv Avq ermii Avqi weeiYx

wgK

bs

Avqi weeiYx UvKvi cwigvY

1| eZbvw` t aviv 21 Abyhvqx (Zdwmj 1 Abymvi) 2| wbivcv RvgvbZi Dci my` t aviv 22 Abyhvqx 3| Mn mcwi Avq t aviv 24 Abyhvqx (Zdwmj 2 Abymvi) 4| Kwl Avq t aviv 26 Abyhvqx 5| eemv ev ckvi Avq t aviv 28 Abyhvqx 6| dvgi Avqi Ask t 7| chvR ^vgx / x ev Acv eq mvbi Avq t aviv 43(4) Abyhvqx 8| g~jabx jvf t aviv 31 Abyhvqx

9| Abvb Drm nZ Avq t aviv 33 Abyhvqx 10| gvU (wgK bs 1 nZ 9) 11| we`k _K Avqt 12| gvU Avq (wgK bs 10 Ges 11) 13| gvU Avqi Dci AvivchvM AvqKi 14| Ki iqvZt aviv 44(2)(we) Abyhvqx (Zdwmj 3 Abymvi) 15| c`q Ki (wgK bs 13 I 14 Gi cv_K) 16| cwikvwaZ Kit

(K) Drm nZ KwZZ/msMnxZ Kit (cvgvY `wjjc/weeiYx mshy Kib) UvKv ..........

(L) aviv 64/68 Abyhvqx c` AwMg Ki (Pvjvb mshy Kib) UvKv .........

(M) GB wiUvbi wfwZ c` Ki (aviv 74) Abyhvqx (Pvjvb/c AWvi/evsK Wvd&U/PK mshy Kib) UvKv .......... (N) cZcYhvM Kii mg^q (hw` _vK) UvKv .......... gvU [(K), (L), (M) I (N) ]

UvKv ........

17| wgK bs 15 I 16 bs Gi cv_K (hw` _vK) UvKv ........ 18| Ki AevnwZ cv I Kigy Avqi cwigvY UvKv ........ 19| c~eeZx Ki ermi c` AvqKi UvKv ........

* wevwiZ weeiYvw`i Rb ev cqvRb c_K KvMR eenvi Kib|

cwZcv`b

Avwg .................. wcZv/^vgx .................. BDwUAvBGb/wUAvBGbt .................... mvb NvlYv KiwQ h, G wiUvb Ges weeiYx I mshy cgvYvw`Z c` Z_ Avgvi wekvm I RvbvgZ mwVK I mc~Y|

vbt ................................. ^vi

ZvwiLt .............................. (cvi bvg) c`ex I

mxj gvni (ew bv nj)

74

Avqi wevwiZ weeiYx m^wjZ Zdwmj

Ki`vZvi bvgt .................. wUAvBGbt - -

Zdwmj-1 (eZbvw`) eZb I fvZvw` Avqi

cwigvY

(UvKv)

AevnwZ cv

Avqi cwigvY (UvKv)

bxU KihvM Avq (UvKv)

g~j eZb wekl eZb gnvN fvZv

hvZvqvZ fvZv

evwo fvov fvZv

wPwKrmv fvZv

cwiPviK fvZv

QzwU fvZv

mvbx/cyivi/wd Ifvi UvBg fvZv

evbvm/G-Mwmqv Abvb fvZv

^xKZ fwel Znwej wbqvMKZv KZK c` Puv`v ^xKZ fwel Znwej AwRZ my` hvbevnb myweavi Rb weewPZ Avq webvg~j mwZ ev A-mwZ evmvbi Rb weewPZ Avq

Abvb, hw` _vK (weeiY w`b) eZb nZ bxU KihvM Avq

Zdwmj-2 (Mn mcwi Avq)

Mn mcwi Aevb I eYbv

weeiY UvKv UvKv

1| fvov eve` evwlK Avq

2| `vexKZ eqmg~n t givgZ, Av`vq, BZvw` ci Ki A_ev vbxq Ki fwg ivR^ FYi Dci my`/eKx/g~jabx PvR exgv wKw

Mn mcw Lvwj _vKvi KviY `vweKZ iqvZ

Abvb, hw` _vK gvU =

3| bxU Avq (wgK bs 1 nZ 2 Gi weqvMdj)

75

Zdwmj-3 (wewbqvM RwbZ Ki iqvZ) AvhKi Aav`ki Zdwmj-6 Gi we Aski mv_ cwVZe aviv 44(2)(we)

1| Rxeb exgvi c` wKw UvKv ................

2| fwelZ cvc evwlK fvZv cvwi Dk c` Puv`v UvKv .................

3| fwel Znwej AvBb, 1925 Abyhvqx chvR fwel Znwej

c` Puv`v

UvKv ................

4| ^xKZ fwel Znwej ^xq I wbqvMKZv KZK c` Puv`v UvKv ................

5| Abygvw`Z eqmRwbZ Znwej c`& Puv`v UvKv .................

6| Abygvw`Z FYc ev wWevi K, K ev kqvi G wewbqvM UvKv ................

7| wWcvwRU cbkb xg c` Puv`v UvKv .................

8| KjvY Znwej c` Puv`v Ges Mvx exgv xgi Aaxb c`

wKw

UvKv ................

9| hvKvZ Znwej c` Puv`v UvKv .................

10| Abvb, hw` _vK (weeiY w`b) UvKv ................

gvU = UvKv ................

* AbyMn Ki wewbqvMmg~ni cZqbc/cgvYc mshy KiY|

AvqKi wiUvbi mv_ `vwLjKZ `wjjcvw`i ZvwjKv

1|

6|

2|

7|

3|

8|

4|

9|

5|

10|

Amc~Y wiUvY MnYhvM ne bv|

76

cwimc`, `vq I eq weeiYx (........................... ZvwiL)

Ki`vZvi bvgt ................... wUAvBGbt - -

1| (K) eemvi cyuwR (g~jabi Ri) UvKv ..................... (L) cwiPvjK wnmve wjwgUW KvcvbxZ kqvi wewbqvM (qg~j)UvKv .....................

Kvcvbxi bvg kqvii msLv

2| A-Kwl mcw (AvBb mZ eqmn qg~j) t UvKv ........................ Rwg/Mn mcw (mcwi weeiY I Ae vb)

3| Kwl mcw (AvBb mZ eqmn qg~j) t UvKv ....................... Rwg (gvU Rwgi cwigvY I Rwgi Aevb)

4| wewbqvMt (K) kqvi/wWevi UvKv .................. (L) mqc/BDwbU mvwUwdKU/e UvKv .................. (M) cvBR e/mq xg UvKv .................. (N) FY c`vb UvKv ..................

(O) Abvb wewbqvM UvKv ..................

gvU = UvKv ...................

5| gvUi hvb (qg~j) UvKv ................... gvUi hvbi cKwZ I iwRkb b^i

6| AjsKvivw` (cwigvY I qg~j) UvKv ...................

7| Avmevec (qg~j) UvKv ...................

8| BjwbK mvgMx (qg~j) UvKv ...................

9| eemv ewnf~Z A_ mc`

(K) bM` UvKv ...................

(L) evsK MwQZ UvKv ................... (M) Abvb UvKv ...................

gvU = UvKv ...................

AvBwU-10we

77

c~eeZx cvi Ri UvKv ......................

10| Abvb cwimc` UvKv ...................

(weeiY w`b)

gvU cwimc` = UvKv ..................... 11| ev`t `vqmg~n

(K) mc` A_ev Rwg eK UvKv ...................

(L) RvgvbZ wenxb FY`vq UvKv ...................

(M) evsK FY UvKv ...................

(N) Abvb UvKv ...................

gvU `vq = UvKv ....................

12|GB Avq ermii kl ZvwiLi bxU mc` (gvU cwimc` nZ gvU `vqi weqvMdj) UvKv ...................

13| weMZ Avq ermii kl ZvwiLi bxU mc` UvKv .......................

14| mcì cwiew (wgK 12 nZ 13 Gi weqvMdj) UvKv .......................

15| (K) cvwievwiK eq t [ dig bs AvBwU-10wewe Abyhvqx gvU LiP ] UvKv ................... ...

(L) cwievii wbfikxj m`m msLvt

c~Y eq wk

16| mcì gvU cwiew (wgK 14 Ges 15 Gi hvMdj ) UvKv ...................

17| AwRZ Znwejmg~nt -

(1) c`wkZ wiUvb Avq UvKv ......................

(2) Ki AevnwZ cv I Kigy Avq UvKv ......................

(3) Abvb cvw UvKv ......................

gvU AwRZ Znwej = UvKv ................... 18| cv_K (wgK 16 nZ 17 Gi weqvMdj ) = UvKv ...................

Avwg wek Zvi mv_ lvlYv KiwQ h, Avgvi vb I wekvm gZ AvBwU-10we Z c` Z_ mwVK I mc~Y|

Ki`vZvi bvg I ^vi

ZvwiLt .....................

Ki`vZvi wbRi, Zuvi x/^vgxi (wiUvb `vwLjKvix bv nj),bvevjK I wbfikxj mvbì cwimc` I `vq Dcwi-D weeiYxZ c`kb KiZ ne|

cqvRb c_K KvMR eenvi Kib|

78

dig

AvqKi Aav`k, 1984 Gi aviv 75(2)(wW)(AvB) Ges aviv 80 Abymvi

ew Ki`vZvi Rxeb hvvi gvb mcwKZ Z_i weeiYx|

Ki`vZvi bvgt ................... wUAvBGbt

wgK

b^i

LiPi weeiY UvKvi cwigvY ge

1 ewMZ I fibcvlb LiP Uvt 2 Drm Ki KZbmn weMZ A_ ermi

cwikvwaZ AvqKi Uvt

3 Avevmb msv LiP Uvt 4 ewMZ hvbevnb eenvi msv hveZxq LiP Uvt 5 AvevwmK we`yr wej Uvt

6 AvevwmK cvwbi wej Uvt

7 AvevwmK Mvm wej Uvt

8 AvevwmK Uwjdvb wej Uvt 9 mvb`i jLvcov LiP Uvt 10 wbR eq we`k gY msv LiP Uvt 11 Drme eqmn Abvb wekl eq, hw` _vK Uvt gvU LiP Uvt

Avwg wekZvi mv_ lvlYv KiwQ h, Avgvi vb I wekvm gZ GB AvBwU-10wewe Z c` Z_

mwVK I m~Y|

Ki`vZvi bvg I ^vi

ZvwiLt ...................

* cqvRb c_K KvMR eenvi Kib|

............................................................................................................................. .....

AvqKi wiUvb cvw ^xKvi c

Ki`vZvi bvgt ........................................................ Ki ermit .........................................

BDwUAvBGb - - mvKjt .. Ki Ajt ..

/wUAvBGbt

dig bs AvBwU-10wewe

79

wiUvb dig c~iYi AbymiYxq wb`kvejx

wb `kvejxt (1) G AvqKi wiUvb ew Ki`vZv A_ev AvqKi Aav`k, 1984 Gi 75 avivi Aaxb wbavwiZ ew

KZK ^vwiZ I cwZcvw`Z nZ ne| (2) chvR mshy Kibt

(K) eZb Avqi eZb weeiYx , evsK my`i esK weeiYx, mq ci Dci my`i my` c`vbKvix evsKi mb` c, Mn mcwi Avqi fvovi Pzwc, ci Ki I LvRbv c`vbi iwk`, Mn FYi Dci my` _vwKj FY c`vbKvix cwZvbi mb`c/weeiYx, exgv wKw c` _vwKj wKw c`vbi iwk`, ckvMZ Avq _vwKj AvqKi wewa-8 gvZveK Avqi mc weeiYx, Aswk`vix dvgi Avqi Ask _vwKj Aswk`vix dvgi Ki wbaviY Av`ki Kwc/Avq-eqi wnmve I wwZc, g~jabx gybvdv _vwKj cgvYvw`, wWwfWU Avq _vwKj wWwfWU cwi mb`c, Abvb Drmi Avq _vwKj Dnvi weeiYx Ges mqc, Gj.AvB.wc, wWwcGm, hvKvZ, K/kqvi q, BZvw`Z wewbqvM _vwKj cgvYvw`;

(L) eemvi Avq _vwKj Avq-eqi wnmve weeiYx, Drcv`bi wnmve, evwYwRK wnmve, jvf I wZ wnmve Ges wwZc;

(M) AvqKi Aav`k, 1984 Gi ZZxq Zdkxj Abyhvqx AePq `vex mw^jZ AePq weeiYx; (N) AvqKi AvBb Abyhvqx Avq cwiMYbv|

(3) c_K weeiYx mshy Kibt (K) Ki`vZvi x ev ^vgx (Ki`vZv bv nj), bvevjK mvb I wbfikxji bvg Kvb Avq _vKj; (L) Ki AevnwZ cv I Kigy Avq _vKj|

(4) ^wbaviYx cwZZ wiUvb `vwLji AvqKi wewa-38 Gi kZvejx cwicvj

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